Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 3 - COUNTY DIRECTORS OF EQUALIZATION
Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect-Judgment

S.D. Codified Laws § 10-3-40

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Current through the 2024 Legislative Session
Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect-Judgment

The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.

SDCL 10-3-40

SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.