The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list.
S.D. Codified Laws § 7-11-4
Collection of taxes--Maintenance of delinquent taxpayer list
Source: SL 1868-9, ch 25, § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; RC 1919, § 5925; SDC 1939, § 12.0803; SL 2016, ch 44, § 13.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.