{"data":{"id":"us-sd/sdcl-10-21-33","jurisdiction":"us-sd","citation":"SDCL § 10-21-33","heading":"Taxes as perpetual lien.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-33","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"623852d6554efb4c47e4684bdfcf5813bbd7ef8da1909d00b607a679c935a910","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-32","next":"us-sd/sdcl-10-21-34"},"notice":"GroundRules: Original legal text. Not legal advice."}