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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - Payment And Receipt Of Property Taxes
§ 10-21-33 Taxes as perpetual lien.
Universal Citation: SD Codified L § 10-21-33 (2017)
10-21-33. Taxes as perpetual lien. Taxes upon real property and any penalty and interest imposed thereon shall be a perpetual lien thereon against all persons and bodies corporate, except the United States and this state.
Source: SL 1992, ch 80, ยง 172.
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