South Dakota Statutes

§ 10-21-19 — Posting of payments to tax list.

South Dakota·Title 10 TAXATION·Ch. 10-21 PAYMENT AND RECEIPT OF PROPERTY TAXES
If any taxes are paid, the county shall record in the tax list, opposite on the record of the description of the real property for which the taxes were levied, the date of the payment and the name of the person paying the taxes.

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Legislative History

SL 1897, ch 28, § 89; RPolC 1903, § 2152; RC 1919, § 6768; SDC 1939, § 57.1006; SL 1992, ch 80, § 170; SL 1995, ch 61, § 6; SL 2018, ch 63, § 19.

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