South Dakota § 10-21-23 - Delinquency dates for real property taxes--Interest.
Full text of South Dakota South Dakota Codified Laws § 10-21-23 — Delinquency dates for real property taxes--Interest., with citation guidance and answers to common questions.
§ 10-21-23. Delinquency dates for real property taxes--Interest.
On May first of the year after which taxes have been assessed, one-half of all unpaid real property taxes are delinquent. However, all real property taxes totaling fifty dollars or less shall be paid in full on or before April thirtieth. On May first and the first day of each month thereafter there shall be added as interest on the delinquent taxes at the Category G rate of interest as established in § 54-3-16. If the other half is not paid on or before October thirty-first of the same year, that amount also becomes delinquent on November first and the same interest shall attach in the same manner. If the last day of April or October falls on a Saturday or Sunday, the tax is due and payable on the last working day of that month. The tax payment shall either be received in the office on the last working day or the tax payment shall be postmarked by the last day before the taxes become delinquent.
Source: SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1971, ch 75, § 1; SL 1980, ch 83, § 1; SL 1981, ch 90, § 1; SL 1984, ch 319, § 36; SL 1990, ch 82; SL 1999, ch 53, § 3; SL 2000, ch 54; ch 226, § 4; SL 2018, ch 63, § 22.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-21-23
What does South Dakota Codified Laws § 10-21-23 cover?
Section 10-21-23 ("Delinquency dates for real property taxes--Interest.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-21-23?
A common citation format is "South Dakota Codified Laws § 10-21-23" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-21-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.