Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 21 - Payment And Receipt Of Property Taxes > Section 10-21-26 - Delinquency date postponed when tax records destroyed.

Section 10-21-26 - Delinquency date postponed when tax records destroyed.

10-21-26. Delinquency date postponed when tax records destroyed. Whenever the tax books or tax records of any county shall in any manner become destroyed, the first half of said taxes shall not become delinquent until July first following.

Source: SL 1911, ch 241; RC 1919, § 6761; SL 1925, ch 87; SL 1931, ch 254, § 1; SL 1933, ch 197, § 1; SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289.