South Dakota § 7-21-35 Annual determination of delinquent real estate taxes.

South Dakota Statutes

§ 7-21-35 — Annual determination of delinquent real estate taxes.

South Dakota·Title 7 COUNTIES·Ch. 7-21 COUNTY BUDGET AND APPROPRIATIONS

The board of county commissioners must, at its regular meeting in January of each year, ascertain and determine the total amount of taxes levied by such county on all real estate payable during the fiscal year just ended and which remained delinquent and unpaid at the close of such fiscal year excluding therefrom any and all amounts added thereto for penalties, interest, and costs of publication because of such delinquency, such delinquent taxes being so segregated as to show the amount thereof levied for each particular fund of the county.

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The board of county commissioners must, at its regular meeting in January of each year, ascertain and determine the total amount of taxes levied by such county on all real estate payable during the fiscal year just ended and which remained delinquent and unpaid at the close of such fiscal year excluding therefrom any and all amounts added thereto for penalties, interest, and costs of publication because of such delinquency, such delinquent taxes being so segregated as to show the amount thereof levied for each particular fund of the county.

South Dakota § 7-21-35 (Annual determination of delinquent real estate taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.