§ 10-21-1 Treasurer to collect taxes
§ 10-21-2 Demand not necessary to fix liability–Duty of taxpayer
§ 10-21-4 Due date of taxes
§ 10-21-5 Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, andtrust administration
§ 10-21-7 Acceptance of partial payments authorized by county commissioners–Designationof real property to which partial payment applied
§ 10-21-7.1 Monthly payment of property taxes by electronic transmission
§ 10-21-7.2 Deadline for electronically transmitted payments
§ 10-21-7.3 Determining delinquency of electronically transmitted payments
§ 10-21-7.4 Receipt for payments
§ 10-21-8 Proportionate share of taxes paid by part owner of real estate–Interest relieved fromsale for delinquent taxes
§ 10-21-14 Receipts for payment to taxpayer and county auditor–Contents–Violation asmisdemeanor
§ 10-21-16 Binding and numbering of tax receipts–Separate series used for separate years
§ 10-21-17 Intentionally issuing tax receipt or duplicate stating payment in warrants or orderwhen payment in cash constitutes theft
§ 10-21-18 Fraudulent variations between tax receipt and duplicate as theft
§ 10-21-19 Posting of payments to tax list
§ 10-21-20 Treasurer to sign plat certifying payment in full of taxes on platted real property
§ 10-21-21 Procedures to ensure proper amount of taxes collected and deposited–Liability oftreasurer for deficiencies
§ 10-21-23 Delinquency dates for real property taxes–Interest
§ 10-21-25 Penalty and interest collected in addition to principal amount
§ 10-21-27 Distribution of tax collections to taxing districts
§ 10-21-31 Addition of unreported real property improvements to tax roll–Notice to owner ofproperty–Hearing
§ 10-21-32 Collection of taxes and interest on improvement from first assessment date afterproperty was improved
§ 10-21-33 Taxes as perpetual lien
§ 10-21-34 Continuing authorization for payment of property taxes permitted–Electronictransfers
§ 10-21-35 Divided assessment when portion of real property purchased
§ 10-21-36 Manufactured home on site for certain short time period exempt from taxes
§ 10-21-37 Manufactured home assessed as real property that owner plans to move or destroybefore November first of following year–Tax levy–Taxes to be paid in full
§ 10-21-38 Manufactured home assessed as real property on which taxes are payable and thatowner plans to move or destroy–Taxes to be paid in full
§ 10-21-39 No taxes due on manufactured home in dealer’s inventory
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 21 - Payment and Receipt of Property Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • 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.