South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6C-8
Prohibited property taxes as a lien on property--Interest
Official textsdlegislature.gov
Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter. The county must file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to this chapter may be transferred unless the property taxes and interest are paid in full.
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In this chapter (40 sections)
- 10-6-157 · Consideration of federal income tax credits in assessing…
- 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
- 10-6A-1 · Definition of terms
- 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
- 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
- 10-6A-4 · Annual application for assessment freeze--Filing…
- 10-6A-5 · Applications to include supporting documents
- 10-6A-6 · County treasurer to determine eligibility
- 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
- 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
- 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
- 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
- 10-6A-11 · Refund eligibility unaffected
- 10-6A-12 · False application for assessment…
- 10-6B-1 · Definition of terms
- 10-6B-2 · Adoption of chapter by governing board of municipality
- 10-6B-3 · Amount of reduction in income allowed for taxes paid
- 10-6B-4 · Requirements for reduction of real property taxes due on…
- 10-6B-5 · Survival of right to file claim
- 10-6B-6 · Amount of reduction of real property taxes due for a…
- 10-6B-7 · Amount of reduction of real property taxes due for a…
- 10-6B-8 · Eligibility of head of household for reduction--Requirements
- 10-6B-9 · Claims for reduction of real property taxes--Forms
- 10-6B-10 · Applicant not required to record on application amount…
- 10-6B-11 · Documentary evidence
- 10-6B-12 · Claim for reduction signed and delivered to county auditor
- 10-6B-13 · Reduction of taxes by county treasurer
- 10-6B-14 · Protest of denial of reduction--Hearing
- 10-6B-15 · Denial of reduction because of refund or freeze
- 10-6C-1 · Definitions
- 10-6C-2 · Prohibiting collection of certain single-family dwelling…
- 10-6C-3 · Application--Forms--Promulgation of rules
- 10-6C-4 · Documentary evidence included with application
- 10-6C-5 · County treasurer to determine qualification
- 10-6C-6 · Hearing allowed upon denial
- 10-6C-7 · Recipient of other property tax relief ineligible
- 10-6C-8 · Prohibited property taxes as a lien on property--Interest
- 10-6C-9 · Prohibited property taxes not delinquent
- 10-6C-10 · Uncollected taxes not to exceed the value of the property
- 10-6C-11 · County treasurer may accept payment of prohibited…