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Repealed
Repealed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Repealed
Repealed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 Repealed by SL 1992, ch 80, §§ 166, 167.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 Repealed by SL 2018, ch 63, §§ 12 to 14.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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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 Repealed by SL 2018, ch 63, §§ 26 to 28.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