2011 South Dakota Code
Title 43 PROPERTY
Chapter 30. Marketable Title To Real Estate
§11-03. Tax lien--county.


SD Codified L § 43-30S-11-3 (through 2011) What's This?

11-03. Tax lien--county. A county poor lien becomes a lien against real property at the time the record is filed in the office of the Register of Deeds of the county in which the poor person resides or in the county of his legal residence or last residence if he is an inmate of a state institution or deceased. All liens created prior to July 1, 1970, are terminated as a matter of law.

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