2015 South Dakota Codified Laws
Title 42 - RECREATION AND SPORTS
Chapter 07B - Limited Card Games, Slot Machines, Craps, Roulette, And Keno
§ 42-7B-72 Lien for tax, penalty or interest due--Notice of tax lien filed with register of deeds--Priority.
42-7B-72. Lien for tax, penalty or interest due--Notice of tax lien filed with register of deeds--Priority.
Any tax, penalty, or interest due under this chapter is a lien in favor of the commission upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the commission may file with the register of deeds of the county a notice of the tax lien in such form as the commission determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.
Source: SL 2013, ch 220, ยง 1, eff. Mar. 6, 2013.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
