South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6C-11
County treasurer may accept payment of prohibited taxes--Applied to oldest property tax
Official textsdlegislature.gov
If any person, entity, or trust chooses to pay any property taxes that have not been collected pursuant to this chapter, the payments apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes pursuant to this chapter, nothing in those sections may be construed to prohibit a county treasurer from accepting payment for the real property taxes from any person, entity, or trust that submits payment to a county treasurer.
Source: view the official text
In this chapter (40 sections)
- 10-6-157 · Consideration of federal income tax credits in assessing…
- 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
- 10-6A-1 · Definition of terms
- 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
- 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
- 10-6A-4 · Annual application for assessment freeze--Filing…
- 10-6A-5 · Applications to include supporting documents
- 10-6A-6 · County treasurer to determine eligibility
- 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
- 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
- 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
- 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
- 10-6A-11 · Refund eligibility unaffected
- 10-6A-12 · False application for assessment…
- 10-6B-1 · Definition of terms
- 10-6B-2 · Adoption of chapter by governing board of municipality
- 10-6B-3 · Amount of reduction in income allowed for taxes paid
- 10-6B-4 · Requirements for reduction of real property taxes due on…
- 10-6B-5 · Survival of right to file claim
- 10-6B-6 · Amount of reduction of real property taxes due for a…
- 10-6B-7 · Amount of reduction of real property taxes due for a…
- 10-6B-8 · Eligibility of head of household for reduction--Requirements
- 10-6B-9 · Claims for reduction of real property taxes--Forms
- 10-6B-10 · Applicant not required to record on application amount…
- 10-6B-11 · Documentary evidence
- 10-6B-12 · Claim for reduction signed and delivered to county auditor
- 10-6B-13 · Reduction of taxes by county treasurer
- 10-6B-14 · Protest of denial of reduction--Hearing
- 10-6B-15 · Denial of reduction because of refund or freeze
- 10-6C-1 · Definitions
- 10-6C-2 · Prohibiting collection of certain single-family dwelling…
- 10-6C-3 · Application--Forms--Promulgation of rules
- 10-6C-4 · Documentary evidence included with application
- 10-6C-5 · County treasurer to determine qualification
- 10-6C-6 · Hearing allowed upon denial
- 10-6C-7 · Recipient of other property tax relief ineligible
- 10-6C-8 · Prohibited property taxes as a lien on property--Interest
- 10-6C-9 · Prohibited property taxes not delinquent
- 10-6C-10 · Uncollected taxes not to exceed the value of the property
- 10-6C-11 · County treasurer may accept payment of prohibited…