{"data":{"id":"us-sd/sdcl-10-21-1","jurisdiction":"us-sd","citation":"SDCL § 10-21-1","heading":"Treasurer to collect taxes.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"afc74337a9b5dbdc89254cbcb92ca4af1366ef89e85b74bb20b9f04af8247fec","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-20-11","next":"us-sd/sdcl-10-21-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}