There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 43 PROPERTY
Chapter 30. Marketable Title To Real Estate
§11-06. Tax Lien--State or Federal.
SD Codified L § 43-30S-11-6 (through 2011) What's This?
11-06. Tax Lien--State or Federal. A federal or state tax lien becomes a lien against real property from the time the lien of the tax is entered in the index of tax liens kept by the register of deeds.
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