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.
S.D. Codified Laws § 10-21-1
Treasurer to collect taxes
Applied in 2 court decisions — leading case Stehly v. Davison County (2011)
Most recently applied in Stehly v. Davison County (August 2011)
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.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.