South Dakota Codified Laws 10-3-40. Action on director’s bond for taxes lost through failure or neglect–Judgment
Current as of: 2023 | Check for updates
|
Other versions
The state’s attorney must commence an action on the director of equalization’s bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.
Terms Used In South Dakota Codified Laws 10-3-40
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Source: SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.