If the county auditor deducts or applies any amount to taxes pursuant to § 10-22-5, the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: “Issued in payment (or part payment) of delinquent taxes of ________,” giving the name of the person whose delinquent taxes were paid or partly paid.

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Terms Used In South Dakota Codified Laws 10-22-7

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2

Source: SL 1901, ch 47, § 2; RPolC 1903, § 2187; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1992, ch 80, § 179; SL 2018, ch 63, § 37.