South Dakota Statutes
§ 10-21-4 — Due date of taxes.
South Dakota § 10-21-4
This text of South Dakota § 10-21-4 (Due date of taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-21-4 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-21-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-4.