South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-20-10
Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted
Official textsdlegislature.gov
It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, the unpaid taxes shall be a lien upon the building, the lot from which it was removed, and the lumber and other materials of which the building was constructed. This section does not apply to any building condemned as a fire hazard.
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In this chapter (3 sections)
- 10-20-1 · 10-20-1 to 10-20-9. Repealed by SL 1992, ch 80, §§ 155 to 163
- 10-20-10 · Removal or destruction of building in municipality before…
- 10-20-11 · Removal of building from land outside municipality before…