It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute.
S.D. Codified Laws § 10-22-56
Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited
Applied in 1 court decision — leading case Haakon County v. Brunswick Corp. (1971)
Most recently applied in Haakon County v. Brunswick Corp. (March 1971)
Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 67.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.