S.D. Codified Laws § 10-21-4

Current through the 2024 Legislative Session

Section 10-21-4 - Due date of taxes

Except as provided in § 10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.

SDCL 10-21-4

SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.

Amended by S.L. 2018, ch. 63,s. 4, eff. 7/1/2018.