GroundRules
SDCL § 10-21-4: Due date of taxes.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON