{"data":{"id":"us-sd/sdcl-10-21-4","jurisdiction":"us-sd","citation":"SDCL § 10-21-4","heading":"Due date of taxes.","body":"Except as provided in § 10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a4b8ccef78fdb8cfc638d63513eda8c6b1f0b8fb3e7250c0b27e9050f16fcad2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-3","next":"us-sd/sdcl-10-21-5"},"notice":"GroundRules: Original legal text. Not legal advice."}