Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - PAYMENT AND RECEIPT OF PROPERTY TAXES
Section 10-21-16 - Binding and numbering of tax receipts-Separate series used for separate years

S.D. Codified Laws § 10-21-16

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Current through the 2024 Legislative Session
Section 10-21-16 - Binding and numbering of tax receipts-Separate series used for separate years

All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.

SDCL 10-21-16

SL 1897, ch 28, § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404; SL 2018, ch 63, § 16.
Amended by S.L. 2018, ch. 63,s. 16, eff. 7/1/2018.