STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

June 24, 1971

Eldon Stoehr, Auditor General
State Capitol
Pierre, South Dakota 57501

OFFICIAL OPINION NO. 71-23

Partial payment of real property taxes

Dear Mr. Stoehr:

You have requested my official opinion on the following question:

1. What constitutes a partial payment of real property taxes?

2. Maya county treasurer accept payment of real property taxes when there are also unpaid personal property taxes due?

The question you raise comes about in view of the provisions of SDCL 10-21-7 which permits the county commissioners of a county to authorize the county treasurer to accept partial payment upon application by the taxpayer any time after January 1 to apply against taxes due. The statute also prohibits payment of real property taxes until all personal taxes of the applicant are first paid.

Partial payment, in my opinion, is a payment of less than one-half of the current unpaid real estate taxes. In other words, by the provisions of 10-21-23, one-half of unpaid real estate taxes for the year after which taxes shall have been assessed become delinquent on the first day of May. A partial payment is, upon proper application and approval by the county commissioners, permitted of an amount which is equal to less than half of those taxes.

In answer to your second question, the statute clearly provides that no partial payment of real property taxes shall be permitted unless and until all personal property taxes of the applicant are first paid.

Respectfully submitted,

Gordon Mydland
Attorney General