The homestead shall be liable for taxes accruing thereon, and if certified and recorded as hereinbefore directed, shall be liable only for such taxes, and may be sold to pay the same except as provided in §§ 10-23-7, 43-31-1, or 43-45-3.

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Source: SL 1874-5, ch 37, § 4; PolC 1877, ch 38, § 4; CL 1887, § 2452; RPolC 1903, § 3220; RC 1919, § 454; SDC 1939, § 51.1706; SL 1980, ch 296, § 4.