South Dakota Statutes
§ 10-22-1 — Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mobile home tax list. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full before December first, a penalty of five dollars shall be added each year to the delinquent taxes and a notice published of the delinquent taxes. The notice shall be published in the official newspapers of the county during the week p
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South Dakota § 10-22-1 (Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1945, ch 326, § 3; SDC Supp 1960, § 57.10
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
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