Section 34A-5-40 - Certification of tax levies and delinquent charges--Collection as real estatetaxes--Tax sales. - South-dakota Statutes

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34A-5-40. Certification of tax levies and delinquent charges--Collection as real estate taxes--Tax sales. The board of trustees shall have the power to cause the amount of any charges, and interest and penalties thereon, for sewer service rendered or made available to any land within the district, which are due and unpaid on the first day of October in each year to be certified by the clerk of the district to the county auditor in the manner provided in § 10-12-7 together with any taxes levied by the district for corporate purposes, and all amounts so certified shall be inserted by the county auditor upon the tax list of the current year and shall be payable and delinquent at the same time and shall incur penalty and interest and shall be collected by the same procedure as real estate taxes on the same property. In the event of a tax sale or the issuance of a tax deed, the provisions of §§ 9-43-39 to 9-43-41, inclusive, shall apply to all amounts so certified and then delinquent, in the same manner as delinquent installments of special assessments.

Source: SDC Supp 1960, § 45.3815 (10) as added by SL 1964, ch 144, § 7; SDCL, § 34-17-33.

State Codes and Statutes

Statutes > South-dakota > Title-34a > Chapter-05 > Statute-34a-5-40

34A-5-40. Certification of tax levies and delinquent charges--Collection as real estate taxes--Tax sales. The board of trustees shall have the power to cause the amount of any charges, and interest and penalties thereon, for sewer service rendered or made available to any land within the district, which are due and unpaid on the first day of October in each year to be certified by the clerk of the district to the county auditor in the manner provided in § 10-12-7 together with any taxes levied by the district for corporate purposes, and all amounts so certified shall be inserted by the county auditor upon the tax list of the current year and shall be payable and delinquent at the same time and shall incur penalty and interest and shall be collected by the same procedure as real estate taxes on the same property. In the event of a tax sale or the issuance of a tax deed, the provisions of §§ 9-43-39 to 9-43-41, inclusive, shall apply to all amounts so certified and then delinquent, in the same manner as delinquent installments of special assessments.

Source: SDC Supp 1960, § 45.3815 (10) as added by SL 1964, ch 144, § 7; SDCL, § 34-17-33.

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State Codes and Statutes

Statutes > South-dakota > Title-34a > Chapter-05 > Statute-34a-5-40

34A-5-40. Certification of tax levies and delinquent charges--Collection as real estate taxes--Tax sales. The board of trustees shall have the power to cause the amount of any charges, and interest and penalties thereon, for sewer service rendered or made available to any land within the district, which are due and unpaid on the first day of October in each year to be certified by the clerk of the district to the county auditor in the manner provided in § 10-12-7 together with any taxes levied by the district for corporate purposes, and all amounts so certified shall be inserted by the county auditor upon the tax list of the current year and shall be payable and delinquent at the same time and shall incur penalty and interest and shall be collected by the same procedure as real estate taxes on the same property. In the event of a tax sale or the issuance of a tax deed, the provisions of §§ 9-43-39 to 9-43-41, inclusive, shall apply to all amounts so certified and then delinquent, in the same manner as delinquent installments of special assessments.

Source: SDC Supp 1960, § 45.3815 (10) as added by SL 1964, ch 144, § 7; SDCL, § 34-17-33.