South Dakota Statutes
§ 10-3-40 — Action on director's bond for taxes lost through failure or neglect--Judgment.
South Dakota § 10-3-40
This text of South Dakota § 10-3-40 (Action on director's bond for taxes lost through failure or neglect--Judgment.) 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 § 10-3-40 (2026).
Text
The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.
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Legislative History
SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.
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 § 10-3-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-40.