The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:

(1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;

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(2) Any and all penalties lawfully imposed pursuant to a taxing statute; and

(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

Source: SL 1953, ch 478, § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 71.