12:02:16:20Taxes.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Owners of permanent buildings are responsible for paying all applicable taxes.
Source: 2 SDR 74, effective May 18, 1976; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 18 SDR 14, effective July 30, 1991; 20 SDR 210, effective June 15, 1994; 44 SDR 101, effective December 18, 2017.