South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-3-39
Liability on bond for taxes not assessed
Official textsdlegislature.gov
The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed.
Source: view the official text
In this chapter (40 sections)
- 10-3-1 · Office of county director of equalization…
- 10-3-2 · Qualifications of county director
- 10-3-3 · Appointment of county director--Mayor participating
- 10-3-4 · Oath and bond of director
- 10-3-5 · Term of office of director--Dismissal--Subsequent…
- 10-3-6 · Salary of county director
- 10-3-7 · Traveling expenses of county director
- 10-3-8 · 10-3-8. Repealed by SL 1989, ch 82, § 3
- 10-3-9 · 10-3-9. Repealed by SL 1989, ch 82, § 1A
- 10-3-10 · 10-3-10. Repealed by SL 1989, ch 82, § 5
- 10-3-11 · Appointment of deputies subject to recommendations of…
- 10-3-12 · Oath and bond of county director and deputies--Form of…
- 10-3-13 · Qualification by deputies--Compensation
- 10-3-14 · Annual conference of commissioners and director
- 10-3-15 · Facilities and supplies furnished to county director and…
- 10-3-16 · Assessment of property by director--Exception--County as…
- 10-3-17 · 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9
- 10-3-19 · Requiring statement for agricultural census
- 10-3-20 · Requiring affidavit of name and residence
- 10-3-21 · Affidavit of name and residence transmitted to other county
- 10-3-22 · Subpoena and examination with respect to assessment…
- 10-3-23 · Entry on and inspection of property--Listing of taxpayers
- 10-3-24 · Addition of omitted property to assessment rolls
- 10-3-25 · Assessment of property of absent or unknown owner
- 10-3-26 · Valuation of property of absent or unknown owner
- 10-3-27 · Valuation of property on neglect or refusal by owner to…
- 10-3-28 · Listing of assessed property by districts--Delivery of…
- 10-3-29 · Preparation and maintenance of county topographical map and…
- 10-3-30 · Preparation and maintenance of county land valuation…
- 10-3-31 · Examination of recorded real estate conveyances--Record of…
- 10-3-32 · Posting of real estate transfers to assessment rolls
- 10-3-33 · Assistance to county commissioners and boards of equalization
- 10-3-34 · Investigation of applications for reduction of value,…
- 10-3-35 · Appeal by director to county board of…
- 10-3-36 · Extension of changes made by boards of equalization--Abstract…
- 10-3-37 · Other assessors' powers exercised by director
- 10-3-38 · 10-3-38. Repealed by SL 1982, ch 86, § 2
- 10-3-39 · Liability on bond for taxes not assessed
- 10-3-40 · Action on director's bond for taxes lost through failure or…
- 10-3-41 · Median level of assessment to represent eighty-five percent…