10-21-37. 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. 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 […]
10-21-38. 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. 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 […]
10-21-39. No taxes due on manufactured home in dealer’s inventory. 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). Source: SL 1999, ch 45, §8; SDCL 10-6-73.
10-21-4. Due date of taxes. Except as provided in §10-9-10, 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. Source: SDC 1939, §57.1004; SL 1941, ch 338; […]
10-21-5. Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration. 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 […]
10-21-7. Acceptance of partial payments authorized by county commissioners–Designation of real property to which partial payment applied. The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more […]
10-21-7.1. Monthly payment of property taxes by electronic transmission. The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are […]
10-21-7.2. Deadline for electronically transmitted payments. Any remittance transmitted electronically pursuant to §10-21-7.1 shall be made on or before the first day of the month and are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer. For purposes of making any electronic transfer […]
10-21-7.3. Determining delinquency of electronically transmitted payments. Any property taxes remitted by electronic transmission pursuant to §10-21-7.1 are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of §10-21-23, the first half of property taxes are not delinquent if the fifth payment […]
10-21-7.4. Receipt for payments. The treasurer is not required to provide a tax receipt pursuant to §10-21-14 for each tax payment made monthly pursuant to §§10-21-7.1 to 10-21-7.3, inclusive. The treasurer may provide a receipt for taxes paid for an entire year once paid in full. The treasurer shall provide a receipt if requested by […]
10-21-8. Proportionate share of taxes paid by part owner of real estate–Interest relieved from sale for delinquent taxes. 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 […]
