10-22-20. Sheriff’s receipt for taxes–Removal of tax from tax list and issuance of treasurer’s receipt.
The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate receipt shall be filed with the treasurer. The treasurer shall remove the tax from the tax list in the office and enter the date and number of the sheriff’s receipt. The treasurer shall issue a regular tax receipt for the full amount and promptly deliver the receipt to the tax debtor.
Source: SL 1915, ch 296, §7; SL 1917, ch 133, §4; RC 1919, §6777; SDC 1939, §57.1016; SL 1992, ch 80, §184; SL 2018, ch 63, §50.