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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 20 - Removal Of Taxable Property
§ 10-20-11 Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.
Universal Citation: SD Codified L § 10-20-11 (2017)
10-20-11. Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot. It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of § 10-20-10.
Source: SL 1941, ch 357, §§ 1 to 3; SDC Supp 1960, §§ 58.0819, 58.9908; SL 1982, ch 86, § 20.
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