Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 22 - COLLECTION OF DELINQUENT PROPERTY TAXES
Section 10-22-20 - Sheriff's receipt for taxes-Removal of tax from tax list and issuance of treasurer's receipt

S.D. Codified Laws § 10-22-20

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Current through the 2024 Legislative Session
Section 10-22-20 - Sheriff's receipt for taxes-Removal of tax from tax list and issuance of treasurer's receipt

The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate receipt shall be filed with the treasurer. The treasurer shall remove the tax from the tax list in the office and enter the date and number of the sheriff's receipt. The treasurer shall issue a regular tax receipt for the full amount and promptly deliver the receipt to the tax debtor.

SDCL 10-22-20

SL 1915, ch 296, § 7; SL 1917, ch 133, § 4; RC 1919, § 6777; SDC 1939, § 57.1016; SL 1992, ch 80, § 184; SL 2018, ch 63, § 50.
Amended by S.L. 2018, ch. 63,s. 50, eff. 7/1/2018.