{"data":{"id":"us-sd/sdcl-10-3-39","jurisdiction":"us-sd","citation":"SDCL § 10-3-39","heading":"Liability on bond for taxes not assessed.","body":"The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-39","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a3267611bc0a9d3fc5b47b3ccb1c216ee5810c85c9b910a0d6eda37be8954caa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-38","next":"us-sd/sdcl-10-3-40"},"notice":"GroundRules: Original legal text. Not legal advice."}