Section 10-21-13 - Dispute by taxing district of application of warrant to taxes.
10-21-13. Dispute by taxing district of application of warrant to taxes. If any taxing district disputes the validity or inapplicability of any warrant issued on any tax due it, notice of the dispute shall be served upon the county treasurer and such warrant shall thereafter not be received in payment of any such tax, except upon judgment of the court or unless the protest against its application is properly withdrawn by the taxing district involved.
Source: SDC 1939, § 57.1010.