Section 10-21-15 - Oldest tax collected first--Tax receipt as bar to further collections except as stated inreceipt. - South Dakota Statutes

10-21-15. Oldest tax collected first--Tax receipt as bar to further collections except as stated in receipt. The county treasurer in collecting taxes shall collect the oldest tax first, and may not issue a receipt for the current year until all prior taxes are paid. The existence of a tax receipt issued by the county treasurer is conclusive evidence that all prior taxes which are chargeable against the property described in the receipt have been fully paid and constitutes a bar to the collection of any prior taxes on the property, unless otherwise stated in the receipt. Such statement in the receipt shall specifically identify the tax, which is not to be barred by the receipt.

Source: SDC 1939, § 57.1009; SL 1992, ch 80, § 169; SL 1998, ch 63, § 4.