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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-21-1.2: Definitions for chapters 10-21 to 10-26.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES

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 response code taking the form of a two-dimensional matrix barcode intended to be digitally scanned; and

(3) "Treasurer," the county treasurer.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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