South Dakota Statutes
§ 10-22-5 — Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.
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South Dakota § 10-22-5 (Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1901, ch 47, § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1972, ch 61, § 1; SL 1982, ch 96, § 1; SL 1992, ch 80, § 177; SL 2018, ch 63, § 36.
Nearby Sections
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§ 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.