Chapter

PAYMENT AND RECEIPT OF PROPERTY TAXES

S.D. Codified Laws § 10-21-1— Treasurer to collect taxes
S.D. Codified Laws § 10-21-1.1— Written bill sent to each property taxpayer--Contents--Tax levy sheet
S.D. Codified Laws § 10-21-1.2— Definitions applicable to chapters 10-21 to 10-26
S.D. Codified Laws § 10-21-1.3— Tax bill--Supplementary information--Publication on state website
S.D. Codified Laws § 10-21-2— Demand not necessary to fix liability--Duty of taxpayer
S.D. Codified Laws § 10-21-3— 10-21-3. Repealed by SL 1982, ch 86, § 21
S.D. Codified Laws § 10-21-4— Due date of taxes
S.D. Codified Laws § 10-21-5— Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration
S.D. Codified Laws § 10-21-6— 10-21-6. Repealed by SL 2018, ch 63, § 6
S.D. Codified Laws § 10-21-7— Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied
S.D. Codified Laws § 10-21-7.1— Monthly payment of property taxes by electronic transmission
S.D. Codified Laws § 10-21-7.2— Deadline for electronically transmitted payments
S.D. Codified Laws § 10-21-7.3— Determining delinquency of electronically transmitted payments
S.D. Codified Laws § 10-21-7.4— Receipt for payments
S.D. Codified Laws § 10-21-8— Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes
S.D. Codified Laws § 10-21-9— 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167
S.D. Codified Laws § 10-21-11— 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14
S.D. Codified Laws § 10-21-14— Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor
S.D. Codified Laws § 10-21-15— 10-21-15. Repealed by SL 2011, ch 53, § 1
S.D. Codified Laws § 10-21-16— Binding and numbering of tax receipts--Separate series used for separate years
S.D. Codified Laws § 10-21-17— Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft
S.D. Codified Laws § 10-21-18— Fraudulent variations between tax receipt and duplicate as theft
S.D. Codified Laws § 10-21-19— Posting of payments to tax list
S.D. Codified Laws § 10-21-20— Treasurer to sign plat certifying payment in full of taxes on platted real property
S.D. Codified Laws § 10-21-21— Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies
S.D. Codified Laws § 10-21-22— 10-21-22. Repealed by SL 1982, ch 28, § 36
S.D. Codified Laws § 10-21-23— Delinquency dates for real property taxes--Interest
S.D. Codified Laws § 10-21-24— 10-21-24. Repealed by SL 1992, ch 80, § 171
S.D. Codified Laws § 10-21-25— Penalty and interest collected in addition to principal amount
S.D. Codified Laws § 10-21-26— 10-21-26. Repealed by SL 2018, ch 63, § 24
S.D. Codified Laws § 10-21-28— 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28
S.D. Codified Laws § 10-21-31— Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing
S.D. Codified Laws § 10-21-32— Collection of taxes and interest on improvement from first assessment date after property was improved
S.D. Codified Laws § 10-21-33— Taxes as perpetual lien
S.D. Codified Laws § 10-21-34— Continuing authorization for payment of property taxes permitted--Electronic transfers
S.D. Codified Laws § 10-21-35— Divided assessment when portion of real property purchased
S.D. Codified Laws § 10-21-36— Manufactured home on site for certain short time period exempt from taxes
S.D. Codified Laws § 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
S.D. Codified Laws § 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
S.D. Codified Laws § 10-21-39— No taxes due on manufactured home in dealer's inventory