10-21-7.1. Monthly payment of property taxes by electronic transmission.The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are payable. The board shall by resolution establish the criteria for determining which taxpayers may remit property taxes by electronic transmission. Source: SL 1995, ch 63, §1; SL 2018, ch 63, §8.
South Dakota Legal Code