Title 10, TAXATION

No tax on property within a municipal corporation shall be abated without the approval of the governing body of said municipal corporation, duly filed with said application. Source: SL 1919, ch 101 ; SDC 1939, § 57.0803.

In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have…

If the certificate of the municipality shows that it refuses concurrence, the board of county commissioners shall cause notice of not less than ten days of a time and place for hearing the controversy to be served upon the municipality and the applicant, at which time and place t…

When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated. Source…

It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, th…

It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the…

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 , §…

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…

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 …

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…

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…

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…

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…

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…

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; …

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…

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…

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…

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…

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…

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…

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…

If, after the hearing required by § 10-21-31 , the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer sha…

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.

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…

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…

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 …

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…

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 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 .

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…

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 …

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…

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…

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…

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…

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 …

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 …

Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mo…

The treasurer shall issue and deliver the distress warrant to the sheriff. The distress warrant constitutes the sheriff's authority and the sheriff shall immediately proceed to execute the distress warrant. The sheriff shall collect the tax by seizure of personal property of the …

No property is exempt from the seizure except personal property absolutely exempt from execution. Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 41.

The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with …

If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in § 10-22-12 , the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special …

Before seizing any property the sheriff shall ascertain from the records in the office of the register of deeds: (1) The amount of any mortgages, conditional sales contracts, or other liens upon the property; and (2) The names and addresses of the lienholders. Source: SL 1915, ch…

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the taxes due from unencumbered property. Any unpaid mobile …

The distress warrant shall be executed by service of a copy of the distress warrant with a notice of the levy upon the owner of the property. If the owner cannot be served in person, the sheriff may mail the distress warrant to the last known address of the owner. If the owner ca…