South Dakota
Title 10 · Chapter 10-21
41 entries
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10-21-1. Treasurer to collect taxes.
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10-21-1.1. Written bill sent to each property taxpayer--Contents--Tax levy sheet.
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10-21-1.2. Definitions applicable to chapters 10-21 to 10-26.
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10-21-1.3. Tax bill--Supplementary information--Publication on state website.
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10-21-2. Demand not necessary to fix liability--Duty of taxpayer.
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10-21-3. 10-21-3. Repealed by SL 1982, ch 86, § 21.
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10-21-4. Due date of taxes.
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10-21-5. Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.
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10-21-6. 10-21-6. Repealed by SL 2018, ch 63, § 6.
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10-21-7. Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
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10-21-7.1. Monthly payment of property taxes by electronic transmission.
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10-21-7.2. Deadline for electronically transmitted payments.
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10-21-7.3. Determining delinquency of electronically transmitted payments.
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10-21-7.4. Receipt for payments.
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10-21-8. Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.
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10-21-9. 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167.
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10-21-11. 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14.
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10-21-14. Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.
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10-21-15. 10-21-15. Repealed by SL 2011, ch 53, § 1.
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10-21-16. Binding and numbering of tax receipts--Separate series used for separate years.
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10-21-17. Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.
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10-21-18. Fraudulent variations between tax receipt and duplicate as theft.
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10-21-19. Posting of payments to tax list.
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10-21-20. Treasurer to sign plat certifying payment in full of taxes on platted real property.
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10-21-21. Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
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10-21-22. 10-21-22. Repealed by SL 1982, ch 28, § 36.
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10-21-23. Delinquency dates for real property taxes--Interest.
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10-21-24. 10-21-24. Repealed by SL 1992, ch 80, § 171.
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10-21-25. Penalty and interest collected in addition to principal amount.
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10-21-26. 10-21-26. Repealed by SL 2018, ch 63, § 24.
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10-21-27. Distribution of tax collections to taxing districts.
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10-21-28. 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28.
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10-21-31. Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
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10-21-32. Collection of taxes and interest on improvement from first assessment date after property was improved.
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10-21-33. Taxes as perpetual lien.
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10-21-34. Continuing authorization for payment of property taxes permitted--Electronic transfers.
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10-21-35. Divided assessment when portion of real property purchased.
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10-21-36. Manufactured home on site for certain short time period exempt from taxes.
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10-21-37. Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.
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10-21-38. Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.
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10-21-39. No taxes due on manufactured home in dealer's inventory.