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Attorney General Marty Jackley

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OFFICIAL OPINION NO. 72-04, Time of payment of real property taxes totaling $20.00 or less (SDCL 10-21-23)

STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

January 24, 1972

Leo Flynn
State's Attorney, Grant County
Milbank, South Dakota 57252

OFFICIAL OPINION NO. 72-04

Time of payment of real property taxes totaling $20.00 or less (SDCL 10-21-23)

Dear Mr. Flynn:

You have asked my official opinion as to the interpretation to be placed on the provisions of Section 1, Chapter 75, Laws of 1971, amending SDCL 10-21-23; this section reads as follows:

Section 1. That SDCL 10-21-23 be amended to read as follows: 10-21-23. On the first day of May of the year after which taxes shall have been assessed, one-half of all unpaid real estate taxes shall become delinquent, provided, that all real estate taxes totaling twenty dollars or less shall be paid in full on or before April Thirtieth, and on that day and on the first day of each and every month thereafter there shall be added as penalties and interest on said delinquent taxes two-thirds of one per cent. If the other half is not paid by the first day of November of the same year, that also becomes delinquent and the same penalty and interest shall attach and in the same manner.

Concerning this section, you have asked whether the words "all real estate taxes" means all of the real estate taxes on a particular tract as listed in the treasurer's book or does it mean all of the real estate taxes that an individual taxpayer pays.

SDCL 10-17-1 provides for the property tax list. As to real property, it requires that the auditor make out a tax list and certify the same to the treasurer which list contains a list of taxable lands in the district with the valuation thereof as well as city and town lots with their valuations. The auditor likewise calculates the mill levy against such lands and lots within the district and extends the tax against each tract.

In view of this fact that taxes are separately extended against each tract, it is my opinion that 10-21-23 means that real estate taxes on any particular tract or description which totals $20.00 or less must be paid in full on or before April 30.

Respectfully submitted,

Gordon Mydland
Attorney General