South Dakota § 46A-7-19 - Assessments levied for general fund--Due date--Warrants received in payment.
Full text of South Dakota South Dakota Codified Laws § 46A-7-19 — Assessments levied for general fund--Due date--Warrants received in payment., with citation guidance and answers to common questions.
§ 46A-7-19. Assessments levied for general fund--Due date--Warrants received in payment.
The assessments levied for the general fund mentioned in § 46A-7-11 are due to the county treasurer on the thirty-first day of December next following the levy of the assessments and on the first day of May of the year after which the assessments have been levied for the general fund. All unpaid assessments for the fund become delinquent and draw interest and penalty as follows: on the first day of May and on the first day of each succeeding month, until paid, the Category D rate of interest as established in § 54-3-16 of the amount remaining unpaid shall be added thereto and collected by the treasurer. The county treasurer shall receive in payment of the general fund tax, for the year in which the tax is levied, warrants drawn against the general fund for such year, if the warrants do not exceed the amount of the general fund tax which the person tendering it owes.
Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-19; SL 1983, ch 28, § 57; SL 1984, ch 319, § 28.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-7-19
What does South Dakota Codified Laws § 46A-7-19 cover?
Section 46A-7-19 ("Assessments levied for general fund--Due date--Warrants received in payment.") 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 § 46A-7-19?
A common citation format is "South Dakota Codified Laws § 46A-7-19" (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 § 46A-7-19 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.