{"data":{"id":"us-sd/sdcl-10-21-16","jurisdiction":"us-sd","citation":"SDCL § 10-21-16","heading":"Binding and numbering of tax receipts--Separate series used for separate years.","body":"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 receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"468367ab3dbf944bf02f63e417557b5504147a945b8be42e12f6ed694fab9878","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-15","next":"us-sd/sdcl-10-21-17"},"notice":"GroundRules: Original legal text. Not legal advice."}