South Dakota Codified Laws 10-59-30. Release of tax lien–Erroneous liens–Costs
Current as of: 2023 | Check for updates
|
Other versions
The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.
Terms Used In South Dakota Codified Laws 10-59-30
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1990, ch 100, § 6.