South Dakota Codified Laws 10-21-20. Treasurer to sign plat certifying payment in full of taxes on platted real property
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After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full.
Terms Used In South Dakota Codified Laws 10-21-20
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1913, ch 342, § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, ch 63, § 20.