10-21-7. Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applicant shall, at the time of application for the privilege of partial payment, designate the parcel of real property upon which the partial payment is to be applied.

Source: SDC 1939, § 57.1004 as added by SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 165; SL 2018, ch 63, § 7.



SDLRC - Codified Law 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

10-21-7.1. Monthly payment of property taxes by electronic transmission.

The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are payable. The board shall by resolution establish the criteria for determining which taxpayers may remit property taxes by electronic transmission.

Source: SL 1995, ch 63, § 1; SL 2018, ch 63, § 8.



SDLRC - Codified Law 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

10-21-7.2. Deadline for electronically transmitted payments.

Any remittance transmitted electronically pursuant to § 10-21-7.1 shall be made on or before the first day of the month and are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer. For purposes of making any electronic transfer of remittance pursuant to §§ 10-21-7.1 to 10-21-7.3, inclusive, the first day of the month means the first day of the month, unless the first day of the month is a Saturday, Sunday, a legal holiday enumerated in § 1-5-1, or a day which the Federal Reserve Bank is closed, then the electronic transfer of remittance is due on the next succeeding day that is not a Saturday, Sunday, a legal holiday enumerated in § 1-5-1, or a day which the Federal Reserve Bank is closed.

Source: SL 1995, ch 63, § 2; SL 2018, ch 63, § 9.



SDLRC - Codified Law 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

10-21-7.3. Determining delinquency of electronically transmitted payments.

Any property taxes remitted by electronic transmission pursuant to § 10-21-7.1 are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of § 10-21-23, the first half of property taxes are not delinquent if the fifth payment made monthly pursuant to §§ 10-21-7.1 to 10-21-7.3, inclusive, is credited to the bank account designated by the treasurer on or before May first. If taxes become delinquent pursuant to this section, interest shall be added to the delinquent taxes at the Category G rate as established pursuant to § 54-3-16 for each day the taxes are delinquent.

Source: SL 1995, ch 63, § 3; SL 1999, ch 53, § 2; SL 2000, ch 226, § 3; SL 2018, ch 63, § 10.



SDLRC - Codified Law 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

10-21-7.4. Receipt for payments.

The treasurer is not required to provide a tax receipt pursuant to § 10-21-14 for each tax payment made monthly pursuant to §§ 10-21-7.1 to 10-21-7.3, inclusive. The treasurer may provide a receipt for taxes paid for an entire year once paid in full. The treasurer shall provide a receipt if requested by any person who has paid taxes for an entire year in full.

Source: SL 1995, ch 63, § 5; SL 1998, ch 63, § 2; SL 2018, ch 63, § 11.