South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-19 — Posting of payments to tax list

If any taxes are paid, the county shall record in the tax list, opposite on the record of the description of the real property for which the taxes were levied, the date of the payment and the name of the person paying the taxes.

Last amended: Source: SL 1897, ch 28 , § 89; RPolC 1903, § 2152; RC 1919, § 6768; SDC 1939, § 57.1006; SL 1992, ch 80 , § 170; SL 1995, ch 61 , § 6; SL 2018, ch 63 , § 19.

Source: official text