Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 21 - Payment And Receipt Of Property Taxes > Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.

Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.

10-21-2. Demand not necessary to fix liability--Duty of taxpayer. No demand for taxes shall be necessary in order to fix the liability of the person against whom they are assessed, but it shall be the duty of every person subject to taxation under this chapter to pay or cause to be paid to the county treasurer the amount thereof.

Source: SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003.