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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-30 Release of tax lien--Erroneous liens--Costs.
Universal Citation: SD Codified L § 10-59-30 (2017)
10-59-30. Release of tax lien--Erroneous liens--Costs. The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.
Source: SL 1990, ch 100, ยง 6.
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