<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 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2035358Normal { 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.s2035358SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035358CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2035358Normal-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.s2035358DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035358000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035358SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035358SCL-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="s2035358Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-11-4"><span class="s2035358SENU">7-11-4</span></a><span xml:space="preserve" class="s2035358SENU">. </span><span class="s2035358CL">Collection of taxes--Maintenance of delinquent taxpayer list.</span></p><p dir="ltr" class="s2035358Normal-000000"><span class="s2035358DefaultParagraphFont">The county treasurer shall collect and credit the taxes on behalf of the county and maintain the delinquent taxpayer list.</span></p><p dir="ltr" class="s2035358Normal"><span xml:space="preserve" class="s2035358000001"> </span></p><p dir="ltr" class="s2035358Normal"><span class="s2035358SCL">Source:</span><span xml:space="preserve" class="s2035358SCL-000002"> SL 1868-9, ch 25, § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; RC 1919, § 5925; SDC 1939, § 12.0803; SL 2016, ch 44, § 13.</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 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2035359Normal { 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.s2035359SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035359CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2035359Normal-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.s2035359DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2035359Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2035359000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035359SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035359SCL-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="s2035359Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-11-4.1"><span class="s2035359SENU">7-11-4.1</span></a><span xml:space="preserve" class="s2035359SENU">. </span><span class="s2035359CL">Immunity from personal liability for bad checks--Conditions.</span></p><p dir="ltr" class="s2035359Normal-000000"><span class="s2035359DefaultParagraphFont">No county treasurer may be held personally liable for insufficient or no account checks issued to the treasurer for the licensure of snowmobiles, motor vehicles, trailers, motorcycles, or manufactured homes, if the county treasurer has exercised due diligence and has taken the following steps:</span></p><p dir="ltr" class="s2035359Normal-000001"><span class="s2035359DefaultParagraphFont">(1)    Required positive identification of the person presenting the check; and</span></p><p dir="ltr" class="s2035359Normal-000001"><span class="s2035359DefaultParagraphFont">(2)    Within a thirty-day period of receiving notice that the check has been dishonored, instituted a collection process on the check.</span></p><p dir="ltr" class="s2035359Normal"><span xml:space="preserve" class="s2035359000002"> </span></p><p dir="ltr" class="s2035359Normal"><span class="s2035359SCL">Source:</span><span xml:space="preserve" class="s2035359SCL-000003"> SL 1976, ch 70; SL 1992, ch 80, § 1; SL 2016, ch 44, § 14.</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 7-11-4 - Collection of taxes--Maintenance of delinquent taxpayer list. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2035360Normal { 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.s2035360SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035360CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2035360Normal-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.s2035360DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035360000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035360SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035360SCL-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="s2035360Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-11-4.2"><span class="s2035360SENU">7-11-4.2</span></a><span xml:space="preserve" class="s2035360SENU">. </span><span class="s2035360CL">Bad check--Collection procedure--Removal as asset.</span></p><p dir="ltr" class="s2035360Normal-000000"><span class="s2035360DefaultParagraphFont">If a county receives an insufficient fund or no account check, the county shall institute a collection procedure. If after one hundred eighty days the county has not received payment for the insufficient fund or no account check, the county treasurer may, with the majority approval of the board of county commissioners, remove the insufficient fund or no account check as an asset of the county.</span></p><p dir="ltr" class="s2035360Normal"><span xml:space="preserve" class="s2035360000001"> </span></p><p dir="ltr" class="s2035360Normal"><span class="s2035360SCL">Source:</span><span xml:space="preserve" class="s2035360SCL-000002"> SL 1983, ch 48; SL 1994, ch 63.</span></p></div></body></html>