South Dakota Codified Laws 10-21-19. Posting of payments to tax list
Current as of: 2023 | Check for updates
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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.
Terms Used In South Dakota Codified Laws 10-21-19
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1897, ch 28, § 89; RPolC 1903, § 2152; RC 1919, § 6768; SDC 1939, § 57.1006; SL 1992, ch 80, § 170; SL 1995, ch 61, § 6; SL 2018, ch 63, § 19.