South Dakota § 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
Full text of South Dakota South Dakota Codified Laws § 10-21-7 — Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied., with citation guidance and answers to common questions.
§ 10-21-7. Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applicant shall, at the time of application for the privilege of partial payment, designate the parcel of real property upon which the partial payment is to be applied.
Source: SDC 1939, § 57.1004 as added by SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 165; SL 2018, ch 63, § 7.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-21-7
What does South Dakota Codified Laws § 10-21-7 cover?
Section 10-21-7 ("Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.") 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 § 10-21-7?
A common citation format is "South Dakota Codified Laws § 10-21-7" (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 § 10-21-7 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.