South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-21-8
Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes
Any person having an interest in any real estate, whether divided or undivided, may pay his proportionate share of the taxes against such real estate without paying all of the taxes charged upon the tax list of the county against such real property. A statement of the portion of the taxes paid, the extent of the interest of such person in such real estate, and the name and address of the person paying same shall be shown upon the tax receipt and entered on the tax lists. In the event of the failure of any co - owner to pay his share of such taxes against such real estate, only the interest of such co - owner or co - owners shall be sold for delinquent taxes.
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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 Repealed by SL 1982, ch 86, § 21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 Repealed by SL 2018, ch 63, § 6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 Repealed by SL 1992, ch 80, §§ 166, 167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 Repealed by SL 2018, ch 63, §§ 12 to 14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 Repealed by SL 2011, ch 53, § 1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 Repealed by SL 1982, ch 28, § 36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 Repealed by SL 1992, ch 80, § 171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 Repealed by SL 2018, ch 63, § 24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 Repealed by SL 2018, ch 63, §§ 26 to 28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