South Dakota Codified Laws 9-43-100. Continuing lien on property–Exceptions
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Any special assessment lawfully levied upon real property assessed pursuant to this chapter is a continuing lien on the property as against all persons except the United States and this state. The lien continues for fifteen years from the due date of the last installment.
Terms Used In South Dakota Codified Laws 9-43-100
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2012, ch 57, § 28; SL 2014, ch 53, § 1.