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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-33

Taxes as perpetual lien

Official textsdlegislature.gov

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.

Last amended: Source: SL 1992, ch 80 , § 172; SL 2018, ch 63 , § 31.

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In this chapter (34 sections)
  1. 10-21-1 · Treasurer to collect taxes
  2. 10-21-2 · Demand not necessary to fix liability--Duty of taxpayer
  3. 10-21-3 · 10-21-3. Repealed by SL 1982, ch 86, § 21
  4. 10-21-4 · Due date of taxes
  5. 10-21-5 · Preferred claim in receivership, bankruptcy, assignment for…
  6. 10-21-6 · 10-21-6. Repealed by SL 2018, ch 63, § 6
  7. 10-21-7 · Acceptance of partial payments authorized by county…
  8. 10-21-8 · Proportionate share of taxes paid by part owner of real…
  9. 10-21-9 · 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167
  10. 10-21-11 · 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14
  11. 10-21-14 · Receipts for payment to taxpayer and county…
  12. 10-21-15 · 10-21-15. Repealed by SL 2011, ch 53, § 1
  13. 10-21-16 · Binding and numbering of tax receipts--Separate series used…
  14. 10-21-17 · Intentionally issuing tax receipt or duplicate stating…
  15. 10-21-18 · Fraudulent variations between tax receipt and duplicate as…
  16. 10-21-19 · Posting of payments to tax list
  17. 10-21-20 · Treasurer to sign plat certifying payment in full of taxes…
  18. 10-21-21 · Procedures to ensure proper amount of taxes collected and…
  19. 10-21-22 · 10-21-22. Repealed by SL 1982, ch 28, § 36
  20. 10-21-23 · Delinquency dates for real property taxes--Interest
  21. 10-21-24 · 10-21-24. Repealed by SL 1992, ch 80, § 171
  22. 10-21-25 · Penalty and interest collected in addition to principal…
  23. 10-21-26 · 10-21-26. Repealed by SL 2018, ch 63, § 24
  24. 10-21-27 · Distribution of tax collections to taxing districts
  25. 10-21-28 · 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28
  26. 10-21-31 · Addition of unreported real property improvements to tax…
  27. 10-21-32 · Collection of taxes and interest on improvement from first…
  28. 10-21-33 · Taxes as perpetual lien
  29. 10-21-34 · Continuing authorization for payment of property taxes…
  30. 10-21-35 · Divided assessment when portion of real property purchased
  31. 10-21-36 · Manufactured home on site for certain short time period…
  32. 10-21-37 · Manufactured home assessed as real property that owner plans…
  33. 10-21-38 · Manufactured home assessed as real property on which taxes…
  34. 10-21-39 · No taxes due on manufactured home in dealer's inventory
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