§ 10-21-27

S.D. Codified Laws § 10-21-27 (2026)

Distribution of tax collections to taxing districts.

SL 1897, ch 28 , § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405 ; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 25.

The county auditor shall pay to each taxing district all money received by the treasurer arising from taxes levied and collected on behalf of the taxing district.

Source: SL 1897, ch 28 , § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405 ; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 25.