S.D. Codified Laws § 10-21-33

Current through the 2024 Legislative Session

Section 10-21-33 - Taxes as perpetual lien

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.

SDCL 10-21-33

SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.

Amended by S.L. 2018, ch. 63,s. 31, eff. 7/1/2018.