South Dakota Codified Laws 10-21-33. Taxes as perpetual lien
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Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.
Terms Used In South Dakota Codified Laws 10-21-33
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.