South Dakota Statutes
§ 10-21-4 — Due date of taxes.
Except as provided in § 10-9-10 , all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.
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South Dakota § 10-21-4 (Due date of taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68
237 N.W.2d 655 (South Dakota Supreme Court, 1975)
Reints v. Pennington County
2015 SD 74 (South Dakota Supreme Court, 2015)
Spring Creek Taxpayers Ass'n v. Pennington County
280 N.W.2d 102 (South Dakota Supreme Court, 1979)
Legislative History
SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.