There is a newer version
of
this Section
2020 South Dakota Codified Laws
Title 43 - Property
Chapter 31 - Homestead Exemption
Section 43-31-38 - Prohibited property taxes as a lien on property--Interest.
Universal Citation: SD Codified L § 43-31-38 (2020)
43-31-38. Prohibited property taxes as a lien on property--Interest.
Property taxes which the county is prohibited from collecting pursuant to §§43-31-31 to 43-31-41, inclusive, shall become a lien on the property for which such taxes are imposed. Interest at the Category E rate as established in §54-3-16 shall be imposed on any taxes which are not paid pursuant to §§43-31-31 to 43-31-41, inclusive. The county shall file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to §§43-31-31 to 43-31-41, inclusive, may be transferred unless the property taxes and interest are paid in full.
Source: SL 1994, ch 339, §8.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
