South Dakota Statutes
§ 10-9-10 — Tax immediately payable--Deferred payment--Action on delinquencies.
On May first, after the tax as computed as prescribed in § 10-9-9 has been assessed, one - half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty - first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty - first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§ 10-9-12 , 10-9-13 , and 10-9-13.1 .
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South Dakota § 10-9-10 (Tax immediately payable--Deferred payment--Action on delinquencies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
First Federal Savings Bank v. Trolinger
441 N.W.2d 215 (South Dakota Supreme Court, 1989)
Legislative History
SL 1961, ch 450, § 8; SL 1972, ch 57, § 2; SL 1985, ch 71, § 2; SL 1990, ch 75; SL 1999, ch 46, § 1.
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.