Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - PAYMENT AND RECEIPT OF PROPERTY TAXES
Section 10-21-2 - Demand not necessary to fix liability-Duty of taxpayer

S.D. Codified Laws § 10-21-2

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-21-2 - Demand not necessary to fix liability-Duty of taxpayer

No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.

SDCL 10-21-2

SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.
Amended by S.L. 2018, ch. 63,s. 3, eff. 7/1/2018.