GroundRules
Browse South Dakota
Read the original sections, or search by topic.
- SDCL § 10-21-23 · Delinquency dates for real property taxes--Interest.
- SDCL § 10-21-24
- SDCL § 10-21-25 · Penalty and interest collected in addition to principal amount.
- SDCL § 10-21-26
- SDCL § 10-21-27 · Distribution of tax collections to taxing districts.
- SDCL § 10-21-28
- SDCL § 10-21-31 · Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
- SDCL § 10-21-32 · Collection of taxes and interest on improvement from first assessment date after property was improved.
- SDCL § 10-21-33 · Taxes as perpetual lien.
- SDCL § 10-21-34 · Continuing authorization for payment of property taxes permitted--Electronic transfers.
- SDCL § 10-21-35 · Divided assessment when portion of real property purchased.
- SDCL § 10-21-36 · Manufactured home on site for certain short time period exempt from taxes.
- SDCL § 10-21-37 · 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.
- SDCL § 10-21-38 · 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.
- SDCL § 10-21-39 · No taxes due on manufactured home in dealer's inventory.
- SDCL § 10-22-1 · Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
- SDCL § 10-22-2 · Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
- SDCL § 10-22-3
- SDCL § 10-22-3.1
- SDCL § 10-22-4
- SDCL § 10-22-5 · Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
- SDCL § 10-22-5.1
- SDCL § 10-22-6
- SDCL § 10-22-7 · Warrant to treasurer for amount deducted from claim against county.
- SDCL § 10-22-8 · Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
- SDCL § 10-22-9 · Form of treasurer's distress warrant.
- SDCL § 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
- SDCL § 10-22-11 · Exemption from seizure limited to property absolutely exempt.
- SDCL § 10-22-12 · Failure of sheriff to execute distress warrant as nonfeasance in office.
- SDCL § 10-22-13 · Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
- SDCL § 10-22-14 · Sheriff to check records for encumbrances against property.
- SDCL § 10-22-15 · Seizure of unencumbered before encumbered property--Priority of tax lien.
- SDCL § 10-22-16 · Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
- SDCL § 10-22-17 · Seizure without moving property--Notice filed with register of deeds.
- SDCL § 10-22-18 · Notice of sale of property--Contents--Posting and mailing.
- SDCL § 10-22-19 · Release of property seized on payment of taxes to sheriff.
- SDCL § 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
- SDCL § 10-22-21 · Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
- SDCL § 10-22-22 · Adjournment of sale--Notice.
- SDCL § 10-22-23 · Return of property if not sold--Taxes remain unpaid.
- SDCL § 10-22-24 · Sheriff's return on distress warrant--Contents.
- SDCL § 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt.
- SDCL § 10-22-26 · Uncollected balance remains collectible--Subsequent remedies.
- SDCL § 10-22-27 · Surplus returned to owner--Deposit in county general fund if owner cannot be found.
- SDCL § 10-22-28 · Sheriff's Fees--Costs--Collection of taxes.
- SDCL § 10-22-29
- SDCL § 10-22-30 · Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
- SDCL § 10-22-31
- SDCL § 10-22-33 · Distress warrants required for all taxes not declared uncollectible.
- SDCL § 10-22-34
- SDCL § 10-22-42
- SDCL § 10-22-47
- SDCL § 10-22-53 · Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
- SDCL § 10-22-54 · Action in another state or federal court.
- SDCL § 10-22-55 · Ancillary remedies and proceedings.
- SDCL § 10-22-56 · Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
- SDCL § 10-22-57 · Defenses--Reassessment--Judgment for correct amount due.
- SDCL § 10-22-58 · Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
- SDCL § 10-22-59 · Reciprocal enforcement of tax liability with other states--Proof of authority.
- SDCL § 10-22-60 · Taxes, penalties, and interest subject to reciprocal enforcement.
- SDCL § 10-22-61 · Attorney general authorized to bring action in other states.
- SDCL § 10-22-62 · Applicability of chapter.
- SDCL § 10-23-1 · Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
- SDCL § 10-23-1.1 · Application of assessment procedures.
- SDCL § 10-23-2 · Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
- SDCL § 10-23-2.1 · Additional notices to owner, special assessment certificate holder, and municipal finance officer.
- SDCL § 10-23-2.2
- SDCL § 10-23-2.3 · Publication of information about delinquent taxpayer authorized.
- SDCL § 10-23-2.4 · Notice to seller and buyer under contract for deed.
- SDCL § 10-23-2.5 · Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
- SDCL § 10-23-3 · Contents of notice of sale.
- SDCL § 10-23-4 · Combined description of tracts assessed to same person.
- SDCL § 10-23-5 · Charge against property for publication--Payment of cost of publication.
- SDCL § 10-23-6 · Amount paid to newspapers for publication of notice of sale.
- SDCL § 10-23-7 · Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.
- SDCL § 10-23-8 · Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.
- SDCL § 10-23-9 · New sale on bidder's failure to pay--Civil action against bidder.
- SDCL § 10-23-10 · Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.
- SDCL § 10-23-11 · Return of sale to be filed with county auditor--Contents.
- SDCL § 10-23-12 · Private sale of tax certificate not sold at public sale--Tax receipt.
- SDCL § 10-23-13
- SDCL § 10-23-14 · Mistaken or wrongful sale of tax certificate--Refund to purchaser.
- SDCL § 10-23-15 · Assessment canceled by federal or state government after sale--Refund to purchaser.
- SDCL § 10-23-16 · Tax liability after assessment for which property sold with refund to purchaser.
- SDCL § 10-23-17 · Apportionment to taxing districts of refunds to purchaser.
- SDCL § 10-23-18 · Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
- SDCL § 10-23-19 · Treasurer's fees--Notation of deed in tax certificate records.
- SDCL § 10-23-20 · Tax receipt for property described in tax certificate.
- SDCL § 10-23-21 · Assignment of tax certificate--Presentation to and entry by treasurer.
- SDCL § 10-23-22 · Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
- SDCL § 10-23-23 · Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
- SDCL § 10-23-24 · Bidding off on behalf of county as purchaser at tax sale.
- SDCL § 10-23-25 · Tax certificate issued to county--Tax receipt not issued--Interest.
- SDCL § 10-23-26 · Readvertising and sale not permitted after acquisition by county.
- SDCL § 10-23-27 · Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
- SDCL § 10-23-28 · Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
- SDCL § 10-23-28.1 · Sale of tax certificates prohibited unless section waived by county commissioners.
- SDCL § 10-23-29 · Tax sales not invalidated by irregularities.
- SDCL § 10-23-30
- SDCL § 10-23-32 · Chapter applicable to collection of taxes owed on unreported improvements.