S.D. Codified Laws § 10-21-1

Current through the 2024 Legislative Session
Section 10-21-1 - Treasurer to collect taxes

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.

SDCL 10-21-1

SL 1897, ch 28, § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60, § 2; SL 2018, ch 63, § 1.
Amended by S.L. 2018, ch. 63,s. 1, eff. 7/1/2018.