Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-5

Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county

Official textsdlegislature.gov

If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.

Last amended: Source: SL 1901, ch 47 , § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322 ; SL 1972, ch 61 , § 1; SL 1982, ch 96 , § 1; SL 1992, ch 80 , § 177; SL 2018, ch 63 , § 36.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-22-1 · Notice to taxpayer of delinquent amount of mobile home taxes…
  2. 10-22-2 · Publication of name of taxpayer and delinquent amount of…
  3. 10-22-3 · 10-22-3. Repealed by SL 2000, ch 47, § 4
  4. 10-22-4 · 10-22-4. Repealed by SL 1992, ch 80, § 176
  5. 10-22-5 · Deduction of delinquent real property taxes or mobile home…
  6. 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
  7. 10-22-7 · Warrant to treasurer for amount deducted from claim against…
  8. 10-22-8 · Distress warrant against person for delinquent mobile home…
  9. 10-22-9 · Form of treasurer's distress warrant
  10. 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
  11. 10-22-11 · Exemption from seizure limited to property absolutely exempt
  12. 10-22-12 · Failure of sheriff to execute distress warrant as…
  13. 10-22-13 · Removal of sheriff from office for failure to proceed in…
  14. 10-22-14 · Sheriff to check records for encumbrances against property
  15. 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
  16. 10-22-16 · Execution of warrant by service of warrant and notice of…
  17. 10-22-17 · Seizure without moving property--Notice filed with register…
  18. 10-22-18 · Notice of sale of property--Contents--Posting and mailing
  19. 10-22-19 · Release of property seized on payment of taxes to sheriff
  20. 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
  21. 10-22-21 · Sale of property at public auction--Effect of…
  22. 10-22-22 · Adjournment of sale--Notice
  23. 10-22-23 · Return of property if not sold--Taxes remain unpaid
  24. 10-22-24 · Sheriff's return on distress warrant--Contents
  25. 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
  26. 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
  27. 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
  28. 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
  29. 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
  30. 10-22-30 · Presentation to county commissioners of uncollected distress…
  31. 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
  32. 10-22-33 · Distress warrants required for all taxes not declared…
  33. 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
  34. 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
  35. 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
  36. 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
  37. 10-22-54 · Action in another state or federal court
  38. 10-22-55 · Ancillary remedies and proceedings
  39. 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
  40. 10-22-57 · Defenses--Reassessment--Judgment for correct amount due
Full table of contents →