Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-21-1 Treasurer to collect taxes
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The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts. Source: SL 1897, ch 28 , § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60 , §…
SDCL § 10-21-1.1 Written bill sent to each property taxpayer--Contents--Tax levy sheet
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The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least pro…
SDCL § 10-21-1.2 Definitions for chapters 10-21 to 10-26
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For purposes of chapters 10-21 to 10-26 , inclusive, the following terms mean: (1) "Courthouse," the county courthouse, the administrative building where the county office of treasurer is located, or a building where the board of county commissioners meet; (2) "QR code", a quick …
SDCL § 10-21-1.3 Tax bill--Supplementary information--Publication on state website
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The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must include a QR code and an internet address, connecting the taxpayer to a website maintained by the Department of Revenue which provides supplementary information on property taxation, and on property tax reli…
SDCL § 10-21-14 Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor
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The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assesse…
SDCL § 10-21-16 Binding and numbering of tax receipts--Separate series used for separate years
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All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipt…
SDCL § 10-21-17 Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft
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A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft. Source: SL 1868-9, ch 25 , § 83; PolC 1877, ch 28, § 87; CL 1887…
SDCL § 10-21-18 Fraudulent variations between tax receipt and duplicate as theft
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A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud t…
SDCL § 10-21-19 Posting of payments to tax list
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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. Source: SL 1897, ch 28 , § 89; RPolC 1903, § 2152; …
SDCL § 10-21-2 Demand not necessary to fix liability--Duty of taxpayer
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No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due. Source: SL 1915, ch 296 , § 1; R…
SDCL § 10-21-20 Treasurer to sign plat certifying payment in full of taxes on platted real property
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After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full. Source: SL 1913, ch 342 , § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, c…
SDCL § 10-21-21 Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies
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The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collec…
SDCL § 10-21-23 Delinquency dates for real property taxes--Interest
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On May first of the year after which taxes have been assessed, one-half of all unpaid real property taxes are delinquent. However, all real property taxes totaling fifty dollars or less shall be paid in full on or before April thirtieth. On May first and the first day of each mon…
SDCL § 10-21-25 Penalty and interest collected in addition to principal amount
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All penalty and interest provided for in § 10-21-23 shall be collected by the treasurer in addition to the principal amount. Source: SL 1899, ch 42 , § 1; RPolC 1903, § 2192; SL 1913, ch 350 , § 3; RC 1919, § 6761; SL 1925, ch 87 ; SL 1931, ch 254 , § 1; SL 1933, ch 197 , § 1; SD…
SDCL § 10-21-27 Distribution of tax collections to taxing districts
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The county auditor shall pay to each taxing district all money received by the treasurer arising from taxes levied and collected on behalf of the taxing district. Source: SL 1897, ch 28 , § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405 ; SL 1992, c…
SDCL § 10-21-31 Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing
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The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to § 10-6-145 , shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement was made to the real pro…
Taxes as perpetual lien
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Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state. Source: SL 1992, ch 80 , § 172; SL 2018, ch 63 , § 31.
SDCL § 10-21-34 Continuing authorization for payment of property taxes permitted--Electronic transfers
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The board of county commissioners may provide for the payment of property taxes through the use of a continuing authorization by the taxpayer for the county to automatically collect the property taxes. The board may provide for the payment of property taxes through the use of ele…
SDCL § 10-21-35 Divided assessment when portion of real property purchased
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Any person who has purchased an interest in any real property causing the property to be divided and files all legal documents with the register of deeds may request the director of equalization to divide the assessed value between each property. The person requesting the assesse…
Manufactured home on site for certain short time period exempt from taxes
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If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating …
Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full
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If a manufactured home is purchased or moved to a specific site on or before November first and the property has been assessed as real property and the owner of the manufactured home plans to move or destroy the manufactured home before November first in the following year, the c…
Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full
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If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis…
No taxes due on manufactured home in dealer's inventory
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No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2). Source: SL 1999, ch 45 , § 8; SDCL 10-6-73 .
SDCL § 10-21-4 Due date of taxes
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Except as provided in § 10-9-10 , all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first. Source: SDC 1939, § 57.1004; SL 1941, ch 3…
SDCL § 10-21-5 Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration
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If a receiver is appointed, or an assignment for benefit of creditors made, or bankruptcy proceedings instituted, or administration of trusts or estates or similar court administration invoked, of, for, or on behalf of any person in any court in this state, the property taxes of …
SDCL § 10-21-7 Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied
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The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applican…
SDCL § 10-21-7.1 Monthly payment of property taxes by electronic transmission
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The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are payable. T…
SDCL § 10-21-7.2 Deadline for electronically transmitted payments
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Any remittance transmitted electronically pursuant to § 10-21-7.1 shall be made on or before the first day of the month and are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer. For purposes of making any ele…
SDCL § 10-21-7.3 Determining delinquency of electronically transmitted payments
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Any property taxes remitted by electronic transmission pursuant to § 10-21-7.1 are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of § 10-21-23 , the first half of property taxes are not deli…
SDCL § 10-21-7.4 Receipt for payments
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The treasurer is not required to provide a tax receipt pursuant to § 10-21-14 for each tax payment made monthly pursuant to §§ 10-21-7.1 to 10-21-7.3 , inclusive. The treasurer may provide a receipt for taxes paid for an entire year once paid in full. The treasurer shall provide …
SDCL § 10-21-8 Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes
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Any person having an interest in any real estate, whether divided or undivided, may pay his proportionate share of the taxes against such real estate without paying all of the taxes charged upon the tax list of the county against such real property. A statement of the portion of …
SDCL 10-6-70
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[Repealed or reserved.]