10-21-4. Due date of taxes.
44 words·~1 min read·
/sd/title-10/chapter-10-21/10-21-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as provided in § 10-9-10 , all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.