There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-69 Recording of application for probate or application for tax determination--Notice to purchasers and encumbrancers of real property--Discharge of record.
SD Codified L § 10-41-69 (through 2011) What's This?
10-41-69. Recording of application for probate or application for tax determination--Notice to purchasers and encumbrancers of real property--Discharge of record. A certified copy of the application for probate of the will or estate of the decedent, or a certified copy of the application for a determination of the inheritance taxes, may be recorded in the Office of the Register of Deeds of the county where any real property described therein is situated, which record shall thereafter be deemed to be notice of such taxes to subsequent purchasers and encumbrancers of such real property, which record may be discharged by recording the certificate of the county treasurer to that effect, or by recording a certified copy of the order of the circuit court to that effect.
Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505.
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