S.D. Admin. R. 12:02:16:20

Current through Register Vol. 51, page 67, December 16, 2024

Section 12:02:16:20 - Taxes

Owners of permanent buildings are responsible for paying all applicable taxes.

S.D. Admin. R. 12:02:16:20

2 SDR 74, effective 5/18/1976; 12 SDR 128, 12 SDR 154, effective 7/1/1986; 18 SDR 14, effective 7/30/1991; 20 SDR 210, effective 6/15/1994; 44 SDR 101, effective 12/18/2017

General Authority: SDCL 1-21-10.

Law Implemented: SDCL 1-21-10.