There is a newer version of the South Dakota Codified Laws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
§15-08. South Dakota inheritance tax liens.
SD Codified L § 43-30S-15-8 (through 2011) What's This?
15-08. South Dakota inheritance tax liens. The South Dakota inheritance tax lien is limited to twelve years from the date of death for any decedent dying prior to July 1, 2001. When the record does not establish that a decedent died more than twelve years prior to the examination of the title, a title examiner should require evidence of record that no tax is owed, that any tax owing has been paid, or that any potential lien has been removed from the subject property.
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