South Dakota Statutes
§ 10-3-40 — Action on director's bond for taxes lost through failure or neglect--Judgment.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-3-40 (Action on director's bond for taxes lost through failure or neglect--Judgment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.