There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-66 Notice of lien filed with register of deeds--Contents.
SD Codified L § 10-43-66 (through 2011) What's This?
10-43-66. Notice of lien filed with register of deeds--Contents. In order to preserve the lien provided by § 10-43-64 against subsequent mortgagees, purchasers, or judgment creditors for value and without notice of the lien, on any property situated in a county, the secretary of revenue shall file with the register of deeds of the county in which the property is located a notice of the lien. The notice of lien shall be signed by the secretary, shall be in a form determined by the secretary, and shall contain the information prescribed in § 10-43-65 for the register of deeds' index.
Source: SDC 1939, § 57.2902; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 109; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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