South Dakota Statutes
§ 10-56-14 — Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
South Dakota § 10-56-14
This text of South Dakota § 10-56-14 (Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.) 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 § 10-56-14 (2026).
Text
The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor.
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Legislative History
SL 1982, ch 107, § 14; SL 2008, ch 37, § 123.
Nearby Sections
15
§ 10-1-1.1
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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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Bluebook (online)
South Dakota § 10-56-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-56-14.