S.D. Codified Laws § 10-21-1 (2026)
Treasurer to collect taxes.
SL 1897, ch 28 , § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 1.
The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts.
Source: SL 1897, ch 28 , § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 1.