South Dakota § 10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies.

South Dakota Statutes

§ 10-9-10 — Tax immediately payable--Deferred payment--Action on delinquencies.

South Dakota § 10-9-10

Title 10TAXATION

Ch. 10-8ASSESSMENT OF MOBILE HOMES

This text of South Dakota § 10-9-10 (Tax immediately payable--Deferred payment--Action on delinquencies.) 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 § 10-9-10 (2026).

Text

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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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 .