South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-20-11
Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot
Official textsdlegislature.gov
It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of § 10-20-10 .
Source: view the official text
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 Repealed by SL 1992, ch 80, §§ 155 to 163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…