§ 10-21-34 Continuing authorization for payment of property taxes permitted--Electronic transfers.

SD Codified L § 10-21-34 (2019) (N/A)
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10-21-34. Continuing authorization for payment of property taxes permitted--Electronic transfers. The board of county commissioners may provide for the payment of property taxes through the use of a continuing authorization by the taxpayer for the county to automatically collect the property taxes. The board may provide for the payment of property taxes through the use of electronic fund transfers. The board may establish the application process, the type of transfer, the timing and frequency of the transfer, and any other criteria the board determines necessary to provide for the payment of property taxes. However, the board may not require any taxpayer to use a continuing authorization as provided in this section.

Source: SL 1994, ch 86.