South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-21-33: Taxes as perpetual lien.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES

Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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