South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-21-35
Divided assessment when portion of real property purchased
Any person who has purchased an interest in any real property causing the property to be divided and files all legal documents with the register of deeds may request the director of equalization to divide the assessed value between each property. The person requesting the assessed value to be divided shall pay the share of taxes against the real property without requiring the immediate payment of the taxes charged against the remaining property. The taxes shall be divided according to any agreement made by the purchaser and seller; if there is no agreement, the taxes shall be divided by the proportionate area purchased. The tax receipt shall show the portion of the taxes paid and the name and address of the person paying the tax.
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In this chapter (34 sections)
- 10-21-1 · Treasurer to collect taxes
- 10-21-2 · Demand not necessary to fix liability--Duty of taxpayer
- 10-21-3 · 10-21-3. Repealed by SL 1982, ch 86, § 21
- 10-21-4 · Due date of taxes
- 10-21-5 · Preferred claim in receivership, bankruptcy, assignment for…
- 10-21-6 · 10-21-6. Repealed by SL 2018, ch 63, § 6
- 10-21-7 · Acceptance of partial payments authorized by county…
- 10-21-8 · Proportionate share of taxes paid by part owner of real…
- 10-21-9 · 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167
- 10-21-11 · 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14
- 10-21-14 · Receipts for payment to taxpayer and county…
- 10-21-15 · 10-21-15. Repealed by SL 2011, ch 53, § 1
- 10-21-16 · Binding and numbering of tax receipts--Separate series used…
- 10-21-17 · Intentionally issuing tax receipt or duplicate stating…
- 10-21-18 · Fraudulent variations between tax receipt and duplicate as…
- 10-21-19 · Posting of payments to tax list
- 10-21-20 · Treasurer to sign plat certifying payment in full of taxes…
- 10-21-21 · Procedures to ensure proper amount of taxes collected and…
- 10-21-22 · 10-21-22. Repealed by SL 1982, ch 28, § 36
- 10-21-23 · Delinquency dates for real property taxes--Interest
- 10-21-24 · 10-21-24. Repealed by SL 1992, ch 80, § 171
- 10-21-25 · Penalty and interest collected in addition to principal…
- 10-21-26 · 10-21-26. Repealed by SL 2018, ch 63, § 24
- 10-21-27 · Distribution of tax collections to taxing districts
- 10-21-28 · 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28
- 10-21-31 · Addition of unreported real property improvements to tax…
- 10-21-32 · Collection of taxes and interest on improvement from first…
- 10-21-33 · Taxes as perpetual lien
- 10-21-34 · Continuing authorization for payment of property taxes…
- 10-21-35 · Divided assessment when portion of real property purchased
- 10-21-36 · Manufactured home on site for certain short time period…
- 10-21-37 · Manufactured home assessed as real property that owner plans…
- 10-21-38 · Manufactured home assessed as real property on which taxes…
- 10-21-39 · No taxes due on manufactured home in dealer's inventory