South Dakota Statutes
§ 10-6C-10 — Uncollected taxes not to exceed the value of the property.
South Dakota·Title 10 TAXATION·Ch. 10-5 PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed.
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South Dakota § 10-6C-10 (Uncollected taxes not to exceed the value of the property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2023, ch 29, § 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
Standard real estate appraisal manual.