SDCL § 10-22-2 — Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges

During the week preceding the third Monday in December in each year, the treasurer shall publish in each of the official newspapers of the county, the name of each person whose mobile home taxes or taxes on a building on a leased site are delinquent. The notice shall contain the name of each taxpayer owing delinquent mobile home taxes or delinquent taxes on a building on a leased site and the amount, including interest and penalty, remaining unpaid. The notice does not need to include the name of any delinquent taxpayer known to the treasurer to be deceased. The treasurer shall charge and collect in addition to the taxes, penalty, and interest, the sum of one dollar against each person whose name appears in the publication. The treasurer shall deposit the money collected into the county general fund. The county shall pay the publisher of the notice the sum of thirty-three cents for each name appearing in the notice.