South Dakota Codified Laws 10-22-5. Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county
If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.
Terms Used In South Dakota Codified Laws 10-22-5
- Property: includes property, real and personal. 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 1901, ch 47, § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1972, ch 61, § 1; SL 1982, ch 96, § 1; SL 1992, ch 80, § 177; SL 2018, ch 63, § 36.