10-21-1. Treasurer to collect taxes. 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. Source: SL 1897, ch 28, §79; RPolC 1903, §2145; RC 1919, §6762; SDC 1939, §57.1001; SL 1992, ch 60, §2; […]
10-21-1.1. Written bill sent to each property taxpayer–Contents–Tax levy sheet. 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 […]
10-21-1.2. Definitions applicable to chapters 10-21 to 10-26. For purposes of chapters 10-21 to 10-26, inclusive, the following terms mean: (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; (2)”Treasurer,” the county treasurer. Source: SL 2018, ch 63, §33.
10-21-14. Receipts for payment to taxpayer and county auditor–Contents–Violation as misdemeanor . 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 […]
10-21-16. Binding and numbering of tax receipts–Separate series used for separate years. 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 […]
10-21-17. Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft. 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 […]
10-21-18. Fraudulent variations between tax receipt and duplicate as theft. 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 […]
10-21-19. Posting of payments to tax list. 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. Source: SL 1897, ch […]
10-21-2. Demand not necessary to fix liability–Duty of taxpayer. 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 […]
10-21-20. Treasurer to sign plat certifying payment in full of taxes on platted real property. 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. Source: SL 1913, ch […]
10-21-21. Procedures to ensure proper amount of taxes collected and deposited–Liability of treasurer for deficiencies. 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 […]
10-21-23. Delinquency dates for real property taxes–Interest. 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 […]
10-21-25. Penalty and interest collected in addition to principal amount. All penalty and interest provided for in §10-21-23 shall be collected by the treasurer in addition to the principal amount. Source: SL 1899, ch 42, §1; RPolC 1903, §2192; SL 1913, ch 350, §3; RC 1919, §6761; SL 1925, ch 87; SL 1931, ch 254, […]
10-21-27. Distribution of tax collections to taxing districts. 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. Source: SL 1897, ch 28, §95; RPolC 1903, §2158; RC 1919, §6770; SDC 1939, §57.1012; SL 1947, ch 405; SL […]
10-21-31. Addition of unreported real property improvements to tax roll–Notice to owner of property–Hearing. The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to §10-6-145, shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement […]
10-21-32. Collection of taxes and interest on improvement from first assessment date after property was improved. If, after the hearing required by §10-21-31, 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 […]
10-21-33. Taxes as perpetual lien. 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. Source: SL 1992, ch 80, §172; SL 2018, ch 63, §31.
10-21-34. Continuing authorization for payment of property taxes permitted–Electronic transfers. 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 […]
10-21-35. Divided assessment when portion of real property purchased. 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 […]
10-21-36. Manufactured home on site for certain short time period exempt from taxes. 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 […]
