<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s5b63fed0418a4951870ba319fee754bdNormal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5b63fed0418a4951870ba319fee754bdHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5b63fed0418a4951870ba319fee754bdHG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: 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content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-21"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdNormal"><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21</span></a></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdNormal"><span class="s5b63fed0418a4951870ba319fee754bdHG4C">PAYMENT AND RECEIPT OF PROPERTY TAXES</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdNormal-000000"><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bd000001"> </span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-1</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Treasurer to collect taxes.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.1" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-1.1</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Tax bill sent to each taxpayer--Contents--Tax levy sheet--Form--Property tax credit.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.2" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-1.2</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Definitions for chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-26" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-26</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.3" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-1.3</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Tax bill--Supplementary information--Publication on state website.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-2" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-2</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Demand not necessary to fix liability--Duty of taxpayer.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-3" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-3</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-3" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-3</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 1982, ch 86, § 21.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-4" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-4</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Due date of taxes.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-5" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-5</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-6" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-6</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-6" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-6</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 2018, ch 63, § 6.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-7" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-7</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-7.1" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Monthly payment of property taxes by electronic transmission.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-7.2" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-7.2</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Deadline for electronically transmitted payments.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-7.3" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-7.3</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Determining delinquency of electronically transmitted payments.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-7.4" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-7.4</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Receipt for payments.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-8" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-8</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-9" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-9</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-9" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-9</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-11" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-11</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-11" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-11</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont"> to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-14" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-14</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-15" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-15</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-15" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-15</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 2011, ch 53, § 1.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-16" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-16</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Binding and numbering of tax receipts--Separate series used for separate years.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-17" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-17</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-18" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-18</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Fraudulent variations between tax receipt and duplicate as theft.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-19" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-19</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Posting of payments to tax list.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-20" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-20</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Treasurer to sign plat certifying payment in full of taxes on platted real property.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-21" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-21</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-22" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-22</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-22" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-22</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 1982, ch 28, § 36.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-23" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-23</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Delinquency dates for real property taxes--Interest.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-24" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-24</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-24" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-24</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 1992, ch 80, § 171.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-25" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-25</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Penalty and interest collected in addition to principal amount.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-26" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-26</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-26" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-26</span></a><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">. Repealed by SL 2018, ch 63, § 24.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-27" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-27</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Distribution of tax collections to taxing districts.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-28" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-28</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-28" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-28</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont"> to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-31" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-31</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-32" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-32</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Collection of taxes and interest on improvement from first assessment date after property was improved.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-33" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-33</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Taxes as perpetual lien.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-34" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-34</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Continuing authorization for payment of property taxes permitted--Electronic transfers.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-35" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-35</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Divided assessment when portion of real property purchased.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-36" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-36</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    Manufactured home on site for certain short time period exempt from taxes.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-37" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-37</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    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.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-38" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-38</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    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.</span></p><p dir="ltr" class="s5b63fed0418a4951870ba319fee754bdB"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-39" rel="noopener"><span class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">10-21-39</span></a><span xml:space="preserve" class="s5b63fed0418a4951870ba319fee754bdDefaultParagraphFont">    No taxes due on manufactured home in dealer's inventory.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038049Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038049SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038049CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038049Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038049DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038049000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038049SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038049SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038049Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-1"><span class="s2038049SENU">10-21-1</span></a><span xml:space="preserve" class="s2038049SENU">. </span><span class="s2038049CL">Treasurer to collect taxes.</span></p><p dir="ltr" class="s2038049Normal-000000"><span class="s2038049DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038049Normal"><span xml:space="preserve" class="s2038049000001"> </span></p><p dir="ltr" class="s2038049Normal"><span class="s2038049SCL">Source:</span><span xml:space="preserve" class="s2038049SCL-000002"> 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se5bab5497b7c46ae8c446dfeaf85fcffNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se5bab5497b7c46ae8c446dfeaf85fcffSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se5bab5497b7c46ae8c446dfeaf85fcffCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se5bab5497b7c46ae8c446dfeaf85fcffStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se5bab5497b7c46ae8c446dfeaf85fcff000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se5bab5497b7c46ae8c446dfeaf85fcffNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se5bab5497b7c46ae8c446dfeaf85fcffSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-21-1.1 - Tax bill sent to each taxpayer--Contents--Tax levy sheet--Form--Property tax credit."><meta property="og:description" content="SDLRC Codified Law 10-21-1.1 - Tax bill sent to each taxpayer--Contents--Tax levy sheet--Form--Property tax credit."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-21-1.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se5bab5497b7c46ae8c446dfeaf85fcffNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.1" rel="noopener"><span class="se5bab5497b7c46ae8c446dfeaf85fcffSENU">10-21-1.1</span></a><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffSENU">. </span><span class="se5bab5497b7c46ae8c446dfeaf85fcffCL">Tax bill sent to each taxpayer--Contents--Tax levy sheet--Form--Property tax credit.</span></p><p dir="ltr" class="se5bab5497b7c46ae8c446dfeaf85fcffStatute"><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least provide a tax total for each taxing district. A definition shall be provided for any abbreviation used to describe any entity imposing a tax or special assessment. The property tax bill shall also separately state the amount of any taxes due as a result of a local decision to exceed the tax increase limits set forth in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-36" rel="noopener"><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">10-13-36</span></a><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes?Statute=10-12-43" rel="noopener"><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">10-12-43</span></a><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont"> and shall be marked by an asterisk. The notice shall include the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have included the items marked with an asterisk (*). If the treasurer does not mail the property tax receipts described in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-14" rel="noopener"><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">10-21-14</span></a><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">, the treasurer shall indicate in the property tax bill or a notice enclosed with the bill that the treasurer does not intend to send a receipt unless requested by the taxpayer. If the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain an example of the computation of the total tax for an individual. The secretary of revenue shall prescribe a uniform form which shall be used by the treasurer for notification of taxpayers as required by this section.</span></p><p dir="ltr" class="se5bab5497b7c46ae8c446dfeaf85fcffStatute"><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">For taxes payable in 2028, and each year thereafter, the written tax bill must also state the amount of any property tax credit applied to the property, if any, due to the imposition of a gross receipts tax by the county pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">10-52B-1</span></a><span class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont">.</span></p><p dir="ltr" class="se5bab5497b7c46ae8c446dfeaf85fcffNormal"><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcff000000"> </span></p><p dir="ltr" class="se5bab5497b7c46ae8c446dfeaf85fcffNoIndent"><span xml:space="preserve" class="se5bab5497b7c46ae8c446dfeaf85fcffDefaultParagraphFont-000001">Source: </span><span class="se5bab5497b7c46ae8c446dfeaf85fcffSCL">SL 1979, ch 73, §§ 1, 2; SL 1988, ch 97; SL 1989, ch 88, § 2; SL 1997, ch 54, § 5; SL 1998, ch 63, § 1; SL 1999, ch 52, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 53, § 2; SL 2012, ch 61, § 2; SL 2013, ch 48, § 1; SL 2018, ch 63, § 2; SL 2026, ch 55, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sbc757d7d8b4f4a2594d6a5f44607132bNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbc757d7d8b4f4a2594d6a5f44607132bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbc757d7d8b4f4a2594d6a5f44607132bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; 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margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbc757d7d8b4f4a2594d6a5f44607132bSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-21-1.2 - Definitions for chapters 10-21 to 10-26."><meta property="og:description" content="SDLRC Codified Law 10-21-1.2 - Definitions for chapters 10-21 to 10-26."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-21-1.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.2" rel="noopener"><span class="sbc757d7d8b4f4a2594d6a5f44607132bSENU">10-21-1.2</span></a><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bSENU">. </span><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bCL">Definitions for chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21" rel="noopener"><span class="sbc757d7d8b4f4a2594d6a5f44607132bCL">10-21</span></a><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bCL"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-26" rel="noopener"><span class="sbc757d7d8b4f4a2594d6a5f44607132bCL">10-26</span></a><span class="sbc757d7d8b4f4a2594d6a5f44607132bCL">.</span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bStatute"><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">For purposes of chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21" rel="noopener"><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">10-21</span></a><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-26" rel="noopener"><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">10-26</span></a><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">, inclusive, the following terms mean:</span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bStatuteNumber1"><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">(1)    "Courthouse," the county courthouse, the administrative building where the county office of treasurer is located, or a building where the board of county commissioners meet;</span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bStatuteNumber1"><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">(2)    "QR code", a quick response code taking the form of a two-dimensional matrix barcode intended to be digitally scanned; and</span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bStatuteNumber1"><span class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont">(3)    "Treasurer," the county treasurer.</span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bNormal"><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132b000000"> </span></p><p dir="ltr" class="sbc757d7d8b4f4a2594d6a5f44607132bNoIndent"><span xml:space="preserve" class="sbc757d7d8b4f4a2594d6a5f44607132bDefaultParagraphFont-000001">Source: </span><span class="sbc757d7d8b4f4a2594d6a5f44607132bSCL">SL 2018, ch 63, § 33; SL 2026, ch 49, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s297f6ea3241b4af9b09223968fc1576eNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s297f6ea3241b4af9b09223968fc1576eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s297f6ea3241b4af9b09223968fc1576eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s297f6ea3241b4af9b09223968fc1576eStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s297f6ea3241b4af9b09223968fc1576e000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s297f6ea3241b4af9b09223968fc1576eNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s297f6ea3241b4af9b09223968fc1576eSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-21-1.3 - Tax bill--Supplementary information--Publication on state website."><meta property="og:description" content="SDLRC Codified Law 10-21-1.3 - Tax bill--Supplementary information--Publication on state website."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-21-1.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s297f6ea3241b4af9b09223968fc1576eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.3" rel="noopener"><span class="s297f6ea3241b4af9b09223968fc1576eSENU">10-21-1.3</span></a><span xml:space="preserve" class="s297f6ea3241b4af9b09223968fc1576eSENU">. </span><span class="s297f6ea3241b4af9b09223968fc1576eCL">Tax bill--Supplementary information--Publication on state website.</span></p><p dir="ltr" class="s297f6ea3241b4af9b09223968fc1576eStatute"><span xml:space="preserve" class="s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont">The property tax bill sent to each taxpayer pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-21-1.1" rel="noopener"><span class="s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont">10-21-1.1</span></a><span xml:space="preserve" class="s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont"> must include a QR code and an internet address, connecting the taxpayer to a website maintained by the Department of Revenue which provides supplementary information on property taxation, and on property tax relief programs, in this state.</span></p><p dir="ltr" class="s297f6ea3241b4af9b09223968fc1576eStatute"><span class="s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont">The tax bill must provide notice to the taxpayer that further tax information may be found by using the QR code and the internet address.</span></p><p dir="ltr" class="s297f6ea3241b4af9b09223968fc1576eNormal"><span xml:space="preserve" class="s297f6ea3241b4af9b09223968fc1576e000000"> </span></p><p dir="ltr" class="s297f6ea3241b4af9b09223968fc1576eNoIndent"><span xml:space="preserve" class="s297f6ea3241b4af9b09223968fc1576eDefaultParagraphFont-000001">Source: </span><span class="s297f6ea3241b4af9b09223968fc1576eSCL">SL 2026, ch 49, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038052Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038052SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038052CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038052Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038052DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038052000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038052SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038052SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038052Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-2"><span class="s2038052SENU">10-21-2</span></a><span xml:space="preserve" class="s2038052SENU">. </span><span class="s2038052CL">Demand not necessary to fix liability--Duty of taxpayer.</span></p><p dir="ltr" class="s2038052Normal-000000"><span class="s2038052DefaultParagraphFont">No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.</span></p><p dir="ltr" class="s2038052Normal"><span xml:space="preserve" class="s2038052000001"> </span></p><p dir="ltr" class="s2038052Normal"><span class="s2038052SCL">Source:</span><span xml:space="preserve" class="s2038052SCL-000002"> SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-3 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-3 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-3"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-3. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 86, &#167;&nbsp;21.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038054Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038054SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038054CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038054Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038054DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038054000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038054SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038054SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038054Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-4"><span class="s2038054SENU">10-21-4</span></a><span xml:space="preserve" class="s2038054SENU">. </span><span class="s2038054CL">Due date of taxes.</span></p><p dir="ltr" class="s2038054Normal-000000"><span xml:space="preserve" class="s2038054DefaultParagraphFont">Except as provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-9-10"><span class="s2038054DefaultParagraphFont">10-9-10</span></a><span class="s2038054DefaultParagraphFont">, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.</span></p><p dir="ltr" class="s2038054Normal"><span xml:space="preserve" class="s2038054000001"> </span></p><p dir="ltr" class="s2038054Normal"><span class="s2038054SCL">Source:</span><span xml:space="preserve" class="s2038054SCL-000002"> SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038055Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038055SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038055CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038055Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038055DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038055000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038055SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038055SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038055Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-5"><span class="s2038055SENU">10-21-5</span></a><span xml:space="preserve" class="s2038055SENU">. </span><span class="s2038055CL">Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.</span></p><p dir="ltr" class="s2038055Normal-000000"><span class="s2038055DefaultParagraphFont">If a receiver is appointed, or an assignment for benefit of creditors made, or bankruptcy proceedings instituted, or administration of trusts or estates or similar court administration invoked, of, for, or on behalf of any person in any court in this state, the property taxes of the person is the first and preferred claim and charge and paid as part of the expense of administration out of the first funds or property accruing. This claim and charge is subject to the actual court costs and fees allowed by the court necessary for conducting the administration and any absolute exemptions and family allowance provided by law.</span></p><p dir="ltr" class="s2038055Normal"><span xml:space="preserve" class="s2038055000001"> </span></p><p dir="ltr" class="s2038055Normal"><span class="s2038055SCL">Source:</span><span xml:space="preserve" class="s2038055SCL-000002"> SDC 1939, § 57.1028; SL 2018, ch 63, § 5.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 63, &#167;&nbsp;6.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038057Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038057SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038057CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038057Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038057DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038057000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038057SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038057SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038057Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7"><span class="s2038057SENU">10-21-7</span></a><span xml:space="preserve" class="s2038057SENU">. </span><span class="s2038057CL">Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.</span></p><p dir="ltr" class="s2038057Normal-000000"><span class="s2038057DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038057Normal"><span xml:space="preserve" class="s2038057000001"> </span></p><p dir="ltr" class="s2038057Normal"><span class="s2038057SCL">Source:</span><span xml:space="preserve" class="s2038057SCL-000002"> 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038058Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038058SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038058CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038058Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038058DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038058000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038058SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038058SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038058Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038058SENU">10-21-7.1</span></a><span xml:space="preserve" class="s2038058SENU">. </span><span class="s2038058CL">Monthly payment of property taxes by electronic transmission.</span></p><p dir="ltr" class="s2038058Normal-000000"><span class="s2038058DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038058Normal"><span xml:space="preserve" class="s2038058000001"> </span></p><p dir="ltr" class="s2038058Normal"><span class="s2038058SCL">Source:</span><span xml:space="preserve" class="s2038058SCL-000002"> SL 1995, ch 63, § 1; SL 2018, ch 63, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038059Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038059SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038059CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038059Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038059DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038059000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038059SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038059SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038059Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.2"><span class="s2038059SENU">10-21-7.2</span></a><span xml:space="preserve" class="s2038059SENU">. </span><span class="s2038059CL">Deadline for electronically transmitted payments.</span></p><p dir="ltr" class="s2038059Normal-000000"><span xml:space="preserve" class="s2038059DefaultParagraphFont">Any remittance transmitted electronically pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038059DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont"> 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 §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038059DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.3"><span class="s2038059DefaultParagraphFont">10-21-7.3</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont">, 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2038059DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont">, 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2038059DefaultParagraphFont">1-5-1</span></a><span class="s2038059DefaultParagraphFont">, or a day which the Federal Reserve Bank is closed.</span></p><p dir="ltr" class="s2038059Normal"><span xml:space="preserve" class="s2038059000001"> </span></p><p dir="ltr" class="s2038059Normal"><span class="s2038059SCL">Source:</span><span xml:space="preserve" class="s2038059SCL-000002"> SL 1995, ch 63, § 2; SL 2018, ch 63, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038060Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038060SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038060CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038060Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038060DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038060000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038060SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038060SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038060Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.3"><span class="s2038060SENU">10-21-7.3</span></a><span xml:space="preserve" class="s2038060SENU">. </span><span class="s2038060CL">Determining delinquency of electronically transmitted payments.</span></p><p dir="ltr" class="s2038060Normal-000000"><span xml:space="preserve" class="s2038060DefaultParagraphFont">Any property taxes remitted by electronic transmission pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038060DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038060DefaultParagraphFont"> are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-23"><span class="s2038060DefaultParagraphFont">10-21-23</span></a><span xml:space="preserve" class="s2038060DefaultParagraphFont">, the first half of property taxes are not delinquent if the fifth payment made monthly pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038060DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038060DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.3"><span class="s2038060DefaultParagraphFont">10-21-7.3</span></a><span xml:space="preserve" class="s2038060DefaultParagraphFont">, 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=54-3-16"><span class="s2038060DefaultParagraphFont">54-3-16</span></a><span xml:space="preserve" class="s2038060DefaultParagraphFont"> for each day the taxes are delinquent.</span></p><p dir="ltr" class="s2038060Normal"><span xml:space="preserve" class="s2038060000001"> </span></p><p dir="ltr" class="s2038060Normal"><span class="s2038060SCL">Source:</span><span xml:space="preserve" class="s2038060SCL-000002"> SL 1995, ch 63, § 3; SL 1999, ch 53, § 2; SL 2000, ch 226, § 3; SL 2018, ch 63, § 10.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038061Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038061SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038061CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038061Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038061DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038061000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038061SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038061SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038061Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.4"><span class="s2038061SENU">10-21-7.4</span></a><span xml:space="preserve" class="s2038061SENU">. </span><span class="s2038061CL">Receipt for payments.</span></p><p dir="ltr" class="s2038061Normal-000000"><span xml:space="preserve" class="s2038061DefaultParagraphFont">The treasurer is not required to provide a tax receipt pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-14"><span class="s2038061DefaultParagraphFont">10-21-14</span></a><span xml:space="preserve" class="s2038061DefaultParagraphFont"> for each tax payment made monthly pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038061DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038061DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.3"><span class="s2038061DefaultParagraphFont">10-21-7.3</span></a><span class="s2038061DefaultParagraphFont">, 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.</span></p><p dir="ltr" class="s2038061Normal"><span xml:space="preserve" class="s2038061000001"> </span></p><p dir="ltr" class="s2038061Normal"><span class="s2038061SCL">Source:</span><span xml:space="preserve" class="s2038061SCL-000002"> SL 1995, ch 63, § 5; SL 1998, ch 63, § 2; SL 2018, ch 63, § 11.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038062Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038062SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038062CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038062Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038062DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038062DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038062000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038062SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038062SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038062Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-8"><span class="s2038062SENU">10-21-8</span></a><span xml:space="preserve" class="s2038062SENU">. </span><span class="s2038062CL">Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.</span></p><p dir="ltr" class="s2038062Normal-000000"><span class="s2038062DefaultParagraphFont">Any person having an interest in any real estate, whether divided or undivided, may pay his proportionate share of the taxes against such real estate without paying all of the taxes charged upon the tax list of the county against such real property. A statement of the portion of the taxes paid, the extent of the interest of such person in such real estate, and the name and address of the person paying same shall be shown upon the tax receipt and entered on the tax lists. In the event of the failure of any co</span><span class="s2038062DefaultParagraphFont-000001">-</span><span class="s2038062DefaultParagraphFont">owner to pay his share of such taxes against such real estate, only the interest of such co</span><span class="s2038062DefaultParagraphFont-000001">-</span><span class="s2038062DefaultParagraphFont">owner or co</span><span class="s2038062DefaultParagraphFont-000001">-</span><span class="s2038062DefaultParagraphFont">owners shall be sold for delinquent taxes.</span></p><p dir="ltr" class="s2038062Normal"><span xml:space="preserve" class="s2038062000002"> </span></p><p dir="ltr" class="s2038062Normal"><span class="s2038062SCL">Source:</span><span xml:space="preserve" class="s2038062SCL-000003"> SL 1939, ch 282, §§ 1, 2; SDC Supp 1960, § 57.1001-1.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-9 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-9 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-9"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-9, 10-21-10. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;166, 167.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-11 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-11 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-11"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-11 to 10-21-13. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 63, &#167;&#167;&nbsp;12 to 14.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038065Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038065SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038065CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038065Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038065DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038065Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038065000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038065SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038065SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038065Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-14"><span class="s2038065SENU">10-21-14</span></a><span xml:space="preserve" class="s2038065SENU">. </span><span class="s2038065CL">Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor .</span></p><p dir="ltr" class="s2038065Normal-000000"><span class="s2038065DefaultParagraphFont">The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assessed, the amount of taxes collected for state purposes, the amount of each separate and distinct fund the tax is allocated to, and the years for which any of the real property described has been sold for taxes and not redeemed, unless the certificates for the tax sales are more than six years old.</span></p><p dir="ltr" class="s2038065Normal-000001"><span class="s2038065DefaultParagraphFont">Any county auditor who fails to enter on any tax receipt the amount of taxes for state purposes, or any treasurer who fails to specify on the tax receipt the information required by this section, is guilty of a Class 2 misdemeanor.</span></p><p dir="ltr" class="s2038065Normal"><span xml:space="preserve" class="s2038065000002"> </span></p><p dir="ltr" class="s2038065Normal"><span class="s2038065SCL">Source:</span><span xml:space="preserve" class="s2038065SCL-000003"> SDC 1939, §§ 57.1007, 57.9911; SL 1947, ch 404; SL 1982, ch 86, § 22; SL 1992, ch 80, § 168; SL 1998, ch 63, § 3; SL 2018, ch 63, § 15.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-15 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-15 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-15"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-15. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2011, ch 53, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038067Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038067SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038067CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038067Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038067DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038067000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038067SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038067SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038067Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-16"><span class="s2038067SENU">10-21-16</span></a><span xml:space="preserve" class="s2038067SENU">. </span><span class="s2038067CL">Binding and numbering of tax receipts--Separate series used for separate years.</span></p><p dir="ltr" class="s2038067Normal-000000"><span class="s2038067DefaultParagraphFont">All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.</span></p><p dir="ltr" class="s2038067Normal"><span xml:space="preserve" class="s2038067000001"> </span></p><p dir="ltr" class="s2038067Normal"><span class="s2038067SCL">Source:</span><span xml:space="preserve" class="s2038067SCL-000002"> SL 1897, ch 28, § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404; SL 2018, ch 63, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038068Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038068SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038068CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038068Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038068DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038068000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038068SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038068SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038068Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-17"><span class="s2038068SENU">10-21-17</span></a><span xml:space="preserve" class="s2038068SENU">. </span><span class="s2038068CL">Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.</span></p><p dir="ltr" class="s2038068Normal-000000"><span class="s2038068DefaultParagraphFont">A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.</span></p><p dir="ltr" class="s2038068Normal"><span xml:space="preserve" class="s2038068000001"> </span></p><p dir="ltr" class="s2038068Normal"><span class="s2038068SCL">Source:</span><span xml:space="preserve" class="s2038068SCL-000002"> SL 1868-9, ch 25, § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86, § 23; SL 2018, ch 63, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038069Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038069SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038069CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038069Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038069DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038069000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038069SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038069SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038069Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-18"><span class="s2038069SENU">10-21-18</span></a><span xml:space="preserve" class="s2038069SENU">. </span><span class="s2038069CL">Fraudulent variations between tax receipt and duplicate as theft.</span></p><p dir="ltr" class="s2038069Normal-000000"><span class="s2038069DefaultParagraphFont">A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.</span></p><p dir="ltr" class="s2038069Normal"><span xml:space="preserve" class="s2038069000001"> </span></p><p dir="ltr" class="s2038069Normal"><span class="s2038069SCL">Source:</span><span xml:space="preserve" class="s2038069SCL-000002"> SL 1868-9, ch 25, § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86, § 24; SL 2018, ch 63, § 18.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038070Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038070SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038070CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038070Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038070DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038070000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038070SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038070SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038070Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-19"><span class="s2038070SENU">10-21-19</span></a><span xml:space="preserve" class="s2038070SENU">. </span><span class="s2038070CL">Posting of payments to tax list.</span></p><p dir="ltr" class="s2038070Normal-000000"><span class="s2038070DefaultParagraphFont">If any taxes are paid, the county shall record in the tax list, opposite on the record of the description of the real property for which the taxes were levied, the date of the payment and the name of the person paying the taxes.</span></p><p dir="ltr" class="s2038070Normal"><span xml:space="preserve" class="s2038070000001"> </span></p><p dir="ltr" class="s2038070Normal"><span class="s2038070SCL">Source:</span><span xml:space="preserve" class="s2038070SCL-000002"> SL 1897, ch 28, § 89; RPolC 1903, § 2152; RC 1919, § 6768; SDC 1939, § 57.1006; SL 1992, ch 80, § 170; SL 1995, ch 61, § 6; SL 2018, ch 63, § 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038071Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038071SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038071CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038071Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038071DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038071000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038071SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038071SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038071Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-20"><span class="s2038071SENU">10-21-20</span></a><span xml:space="preserve" class="s2038071SENU">. </span><span class="s2038071CL">Treasurer to sign plat certifying payment in full of taxes on platted real property.</span></p><p dir="ltr" class="s2038071Normal-000000"><span class="s2038071DefaultParagraphFont">After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full.</span></p><p dir="ltr" class="s2038071Normal"><span xml:space="preserve" class="s2038071000001"> </span></p><p dir="ltr" class="s2038071Normal"><span class="s2038071SCL">Source:</span><span xml:space="preserve" class="s2038071SCL-000002"> SL 1913, ch 342, § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, ch 63, § 20.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038072Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038072SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038072CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038072Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038072DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038072000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038072SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038072SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038072Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-21"><span class="s2038072SENU">10-21-21</span></a><span xml:space="preserve" class="s2038072SENU">. </span><span class="s2038072CL">Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.</span></p><p dir="ltr" class="s2038072Normal-000000"><span class="s2038072DefaultParagraphFont">The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collected pursuant to the tax list, the county auditor shall charge the treasurer with the amount that the deposits fall short of the true amount collected.</span></p><p dir="ltr" class="s2038072Normal"><span xml:space="preserve" class="s2038072000001"> </span></p><p dir="ltr" class="s2038072Normal"><span class="s2038072SCL">Source:</span><span xml:space="preserve" class="s2038072SCL-000002"> SL 1897, ch 28, § 87; RPolC 1903, § 2150; RC 1919, § 6767; SDC 1939, § 57.1008; SL 1995, ch 61, § 7; SL 2018, ch 63, § 21.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-22 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-22 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-22"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-22. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 28, &#167;&nbsp;36.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038074Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038074SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038074CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038074Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038074DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038074000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038074SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038074SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038074Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-23"><span class="s2038074SENU">10-21-23</span></a><span xml:space="preserve" class="s2038074SENU">. </span><span class="s2038074CL">Delinquency dates for real property taxes--Interest.</span></p><p dir="ltr" class="s2038074Normal-000000"><span xml:space="preserve" class="s2038074DefaultParagraphFont">On May first of the year after which taxes have been assessed, one-half of all unpaid real property taxes are delinquent. However, all real property taxes totaling fifty dollars or less shall be paid in full on or before April thirtieth. On May first and the first day of each month thereafter there shall be added as interest on the delinquent taxes at the Category G rate of interest as established in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=54-3-16"><span class="s2038074DefaultParagraphFont">54-3-16</span></a><span class="s2038074DefaultParagraphFont">. If the other half is not paid on or before October thirty-first of the same year, that amount also becomes delinquent on November first and the same interest shall attach in the same manner. If the last day of April or October falls on a Saturday or Sunday, the tax is due and payable on the last working day of that month. The tax payment shall either be received in the office on the last working day or the tax payment shall be postmarked by the last day before the taxes become delinquent.</span></p><p dir="ltr" class="s2038074Normal"><span xml:space="preserve" class="s2038074000001"> </span></p><p dir="ltr" class="s2038074Normal"><span class="s2038074SCL">Source:</span><span xml:space="preserve" class="s2038074SCL-000002"> SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1971, ch 75, § 1; SL 1980, ch 83, § 1; SL 1981, ch 90, § 1; SL 1984, ch 319, § 36; SL 1990, ch 82; SL 1999, ch 53, § 3; SL 2000, ch 54; ch 226, § 4; SL 2018, ch 63, § 22.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-24 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-24 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-24"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-24. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&nbsp;171.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038076Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038076SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038076CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038076Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038076DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038076000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038076SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038076SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038076Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-25"><span class="s2038076SENU">10-21-25</span></a><span xml:space="preserve" class="s2038076SENU">. </span><span class="s2038076CL">Penalty and interest collected in addition to principal amount.</span></p><p dir="ltr" class="s2038076Normal-000000"><span xml:space="preserve" class="s2038076DefaultParagraphFont">All penalty and interest provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-23"><span class="s2038076DefaultParagraphFont">10-21-23</span></a><span xml:space="preserve" class="s2038076DefaultParagraphFont"> shall be collected by the treasurer in addition to the principal amount.</span></p><p dir="ltr" class="s2038076Normal"><span xml:space="preserve" class="s2038076000001"> </span></p><p dir="ltr" class="s2038076Normal"><span class="s2038076SCL">Source:</span><span xml:space="preserve" class="s2038076SCL-000002"> SL 1899, ch 42, § 1; RPolC 1903, § 2192; SL 1913, ch 350, § 3; RC 1919, § 6761; SL 1925, ch 87; SL 1931, ch 254, § 1; SL 1933, ch 197, § 1; SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 2018, ch 63, § 23.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-26 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-26 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-26"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-26. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 63, &#167;&nbsp;24.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038078Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038078SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038078CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038078Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038078DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038078000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038078SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038078SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038078Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-27"><span class="s2038078SENU">10-21-27</span></a><span xml:space="preserve" class="s2038078SENU">. </span><span class="s2038078CL">Distribution of tax collections to taxing districts.</span></p><p dir="ltr" class="s2038078Normal-000000"><span class="s2038078DefaultParagraphFont">The county auditor shall pay to each taxing district all money received by the treasurer arising from taxes levied and collected on behalf of the taxing district.</span></p><p dir="ltr" class="s2038078Normal"><span xml:space="preserve" class="s2038078000001"> </span></p><p dir="ltr" class="s2038078Normal"><span class="s2038078SCL">Source:</span><span xml:space="preserve" class="s2038078SCL-000002"> SL 1897, ch 28, § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405; SL 1992, ch 60, § 2; SL 2018, ch 63, § 25.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES10-21-28 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-21-28 "> <META NAME="Description" Content="South Dakota Codified Laws 10-21-28"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-21-28 to 10-21-30. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 63, &#167;&#167;&nbsp;26 to 28.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084026Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084026SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084026CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084026Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084026DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084026000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084026SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084026SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-21-31 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing."><meta property="og:description" content="SDLRC Codified Law 10-21-31 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-21-31"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084026Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-31" rel="noopener"><span class="s2084026SENU">10-21-31</span></a><span xml:space="preserve" class="s2084026SENU">. </span><span class="s2084026CL">Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.</span></p><p dir="ltr" class="s2084026Normal-000000"><span xml:space="preserve" class="s2084026DefaultParagraphFont">The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-145" rel="noopener"><span class="s2084026DefaultParagraphFont">10-6-145</span></a><span class="s2084026DefaultParagraphFont">, shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement was made to the real property and that taxes and interest are due on the improvement from the first assessment date after the improvement was made. The notice shall describe the real property in general terms, describe the improvement to be added to the tax roll with the value, the years that the improvement is added to, specify the amount of tax and interest that is owed, and inform the person when to appear before the county auditor to show cause why the improvement should not be added to the tax roll. The notice shall be sent at least fifteen days before the hearing to the last known address of the owner of the real property.</span></p><p dir="ltr" class="s2084026Normal"><span xml:space="preserve" class="s2084026000001"> </span></p><p dir="ltr" class="s2084026Normal"><span class="s2084026SCL">Source:</span><span xml:space="preserve" class="s2084026SCL-000002"> SL 1989, ch 85, § 2; SL 2018, ch 63, § 29; SL 2021, ch 44, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038081Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038081SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038081CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038081Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038081DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038081000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038081SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038081SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038081Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-32"><span class="s2038081SENU">10-21-32</span></a><span xml:space="preserve" class="s2038081SENU">. </span><span class="s2038081CL">Collection of taxes and interest on improvement from first assessment date after property was improved.</span></p><p dir="ltr" class="s2038081Normal-000000"><span xml:space="preserve" class="s2038081DefaultParagraphFont">If, after the hearing required by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-31"><span class="s2038081DefaultParagraphFont">10-21-31</span></a><span xml:space="preserve" class="s2038081DefaultParagraphFont">, the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-23"><span class="s2038081DefaultParagraphFont">10-21-23</span></a><span xml:space="preserve" class="s2038081DefaultParagraphFont"> applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.</span></p><p dir="ltr" class="s2038081Normal"><span xml:space="preserve" class="s2038081000001"> </span></p><p dir="ltr" class="s2038081Normal"><span class="s2038081SCL">Source:</span><span xml:space="preserve" class="s2038081SCL-000002"> SL 1989, ch 85, § 3; SL 2018, ch 63, § 30.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038082Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038082SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038082CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038082Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038082DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038082000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038082SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038082SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038082Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-33"><span class="s2038082SENU">10-21-33</span></a><span xml:space="preserve" class="s2038082SENU">. </span><span class="s2038082CL">Taxes as perpetual lien.</span></p><p dir="ltr" class="s2038082Normal-000000"><span class="s2038082DefaultParagraphFont">Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.</span></p><p dir="ltr" class="s2038082Normal"><span xml:space="preserve" class="s2038082000001"> </span></p><p dir="ltr" class="s2038082Normal"><span class="s2038082SCL">Source:</span><span xml:space="preserve" class="s2038082SCL-000002"> SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038083Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038083SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038083CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038083Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038083DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038083000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038083SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038083SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038083Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-34"><span class="s2038083SENU">10-21-34</span></a><span xml:space="preserve" class="s2038083SENU">. </span><span class="s2038083CL">Continuing authorization for payment of property taxes permitted--Electronic transfers.</span></p><p dir="ltr" class="s2038083Normal-000000"><span class="s2038083DefaultParagraphFont">The board of county commissioners may provide for the payment of property taxes through the use of a continuing authorization by the taxpayer for the county to automatically collect the property taxes. The board may provide for the payment of property taxes through the use of electronic fund transfers. The board may establish the application process, the type of transfer, the timing and frequency of the transfer, and any other criteria the board determines necessary to provide for the payment of property taxes. However, the board may not require any taxpayer to use a continuing authorization as provided in this section.</span></p><p dir="ltr" class="s2038083Normal"><span xml:space="preserve" class="s2038083000001"> </span></p><p dir="ltr" class="s2038083Normal"><span class="s2038083SCL">Source:</span><span xml:space="preserve" class="s2038083SCL-000002"> SL 1994, ch 86.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038084Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038084SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038084CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038084Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038084DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038084000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038084SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038084SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038084Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-35"><span class="s2038084SENU">10-21-35</span></a><span xml:space="preserve" class="s2038084SENU">. </span><span class="s2038084CL">Divided assessment when portion of real property purchased.</span></p><p dir="ltr" class="s2038084Normal-000000"><span class="s2038084DefaultParagraphFont">Any person who has purchased an interest in any real property causing the property to be divided and files all legal documents with the register of deeds may request the director of equalization to divide the assessed value between each property. The person requesting the assessed value to be divided shall pay the share of taxes against the real property without requiring the immediate payment of the taxes charged against the remaining property. The taxes shall be divided according to any agreement made by the purchaser and seller; if there is no agreement, the taxes shall be divided by the proportionate area purchased. The tax receipt shall show the portion of the taxes paid and the name and address of the person paying the tax.</span></p><p dir="ltr" class="s2038084Normal"><span xml:space="preserve" class="s2038084000001"> </span></p><p dir="ltr" class="s2038084Normal"><span class="s2038084SCL">Source:</span><span xml:space="preserve" class="s2038084SCL-000002"> SL 1997, ch 60, § 1; SL 2018, ch 63, § 32.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038085Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038085SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038085CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038085Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038085DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038085000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038085SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038085SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038085Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-36"><span class="s2038085SENU">10-21-36</span></a><span xml:space="preserve" class="s2038085SENU">. </span><span class="s2038085CL">Manufactured home on site for certain short time period exempt from taxes.</span></p><p dir="ltr" class="s2038085Normal-000000"><span class="s2038085DefaultParagraphFont">If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.</span></p><p dir="ltr" class="s2038085Normal"><span xml:space="preserve" class="s2038085000001"> </span></p><p dir="ltr" class="s2038085Normal"><span class="s2038085SCL">Source:</span><span xml:space="preserve" class="s2038085SCL-000002"> SL 1999, ch 45, § 1; SDCL </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-70"><span class="s2038085SCL-000002">10-6-70</span></a><span class="s2038085SCL-000002">.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038086Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038086SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038086CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038086Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038086DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038086000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038086SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038086SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038086Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-37"><span class="s2038086SENU">10-21-37</span></a><span xml:space="preserve" class="s2038086SENU">. </span><span class="s2038086CL">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.</span></p><p dir="ltr" class="s2038086Normal-000000"><span class="s2038086DefaultParagraphFont">If a manufactured home is purchased or moved to a specific site on or before November first and the property has been assessed as real property and the owner of the manufactured home plans to move or destroy the manufactured home before November first in the following year, the county auditor shall levy a tax by applying the tax levy used for taxes payable during the current year on other property in the same taxing district. The owner shall pay the tax in full for the current year, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.</span></p><p dir="ltr" class="s2038086Normal"><span xml:space="preserve" class="s2038086000001"> </span></p><p dir="ltr" class="s2038086Normal"><span class="s2038086SCL">Source:</span><span xml:space="preserve" class="s2038086SCL-000002"> SL 1999, ch 45, § 2; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-71"><span class="s2038086SCL-000002">10-6-71</span></a><span class="s2038086SCL-000002">; SL 2018, ch 59, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038087Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038087SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038087CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038087Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038087DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038087000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038087SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038087SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038087Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-38"><span class="s2038087SENU">10-21-38</span></a><span xml:space="preserve" class="s2038087SENU">. </span><span class="s2038087CL">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.</span></p><p dir="ltr" class="s2038087Normal-000000"><span class="s2038087DefaultParagraphFont">If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.</span></p><p dir="ltr" class="s2038087Normal"><span xml:space="preserve" class="s2038087000001"> </span></p><p dir="ltr" class="s2038087Normal"><span class="s2038087SCL">Source:</span><span xml:space="preserve" class="s2038087SCL-000002"> SL 1999, ch 45, § 3; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-72"><span class="s2038087SCL-000002">10-6-72</span></a><span class="s2038087SCL-000002">; SL 2018, ch 59, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21 - PAYMENT AND RECEIPT OF PROPERTY TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038088Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038088SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038088CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038088Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038088DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038088000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038088SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038088SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038088Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-39"><span class="s2038088SENU">10-21-39</span></a><span xml:space="preserve" class="s2038088SENU">. </span><span class="s2038088CL">No taxes due on manufactured home in dealer's inventory.</span></p><p dir="ltr" class="s2038088Normal-000000"><span class="s2038088DefaultParagraphFont">No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).</span></p><p dir="ltr" class="s2038088Normal"><span xml:space="preserve" class="s2038088000001"> </span></p><p dir="ltr" class="s2038088Normal"><span class="s2038088SCL">Source:</span><span xml:space="preserve" class="s2038088SCL-000002"> SL 1999, ch 45, § 8; SDCL </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-73"><span class="s2038088SCL-000002">10-6-73</span></a><span class="s2038088SCL-000002">.</span></p></div></body></html>