State of South Dakota
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EIGHTY-SEVENTH SESSION LEGISLATIVE ASSEMBLY, 2012 |
842T0257 | HOUSE BILL NO. 1075 |
Introduced by: Representatives Conzet, Feinstein, Hansen (Jon), Hawley, Kirkeby, Lust,
Moser, Rausch, Sly, Solum, Verchio, and Willadsen and Senators Rave,
Cutler, Kraus, Maher, and Rhoden
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notice shall include the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE
TAX LIMITATION." If the local vote to increase taxes had not passed, your taxes would not
have included the items marked with an asterisk (*). If the treasurer does not mail the property
tax receipts described in § 10-21-14, the treasurer shall indicate in the property tax bill or a
notice enclosed with the bill that the treasurer does not intend to send a receipt unless requested
by the taxpayer. The county treasurer shall provide to a taxpayer a tax levy sheet, if the tax levy
breakdown is not shown on the tax bill, or upon the taxpayer's request. The annual levy sheet
shall contain an example of the computation of the total tax for an individual. The secretary of
revenue shall prescribe a uniform form which shall be used by the county treasurer for
notification of taxpayers as required by this section.
Section 3. That § 10-22-1 be amended to read as follows:
10-22-1. Between the first and fifteenth day of November in each year, the county treasurer
shall prepare and mail or transmit electronically a statement to each person owing mobile home
taxes or taxes on a building located on a leased site which are delinquent, except those entered
on the uncollectible mobile home tax list or owing by persons known to the treasurer to be dead.
The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes
on a building located on a leased site computed to the date of the statement and shall notify the
person owing the delinquent taxes that unless the delinquent taxes are paid in full on or before
the thirtieth day of November, a penalty of one dollar shall be added each year to the delinquent
taxes and a notice of the delinquent taxes shall be published in the official newspapers of the
county during the week next preceding the third Monday in December.
Section 4. That § 10-23-2.2 be amended to read as follows:
10-23-2.2. If any of the following persons has annually, on or before November fifteenth,
on a form prescribed by the Department of Revenue: