South Dakota Codified Laws
Chapter 21 - Payment And Receipt Of Property Taxes
Section 10-21-33 - Taxes as perpetual lien.

10-21-33. Taxes as perpetual lien.
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.

Source: SL 1992, ch 80, §172; SL 2018, ch 63, §31.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 21 - Payment And Receipt Of Property Taxes

Section 10-21-1 - Treasurer to collect taxes .

Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Tax levy sheet.

Section 10-21-1.2 - Definitions applicable to chapters 10-21 to 10-26.

Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.

Section 10-21-4 - Due date of taxes.

Section 10-21-5 - Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.

Section 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission.

Section 10-21-7.2 - Deadline for electronically transmitted payments.

Section 10-21-7.3 - Determining delinquency of electronically transmitted payments.

Section 10-21-7.4 - Receipt for payments.

Section 10-21-8 - Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.

Section 10-21-14 - Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.

Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years.

Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft.

Section 10-21-18 - Fraudulent variations between tax receipt and duplicate as theft.

Section 10-21-19 - Posting of payments to tax list.

Section 10-21-20 - Treasurer to sign plat certifying payment in full of taxes on platted real property.

Section 10-21-21 - Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.

Section 10-21-23 - Delinquency dates for real property taxes--Interest.

Section 10-21-25 - Penalty and interest collected in addition to principal amount.

Section 10-21-27 - Distribution of tax collections to taxing districts.

Section 10-21-31 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.

Section 10-21-32 - Collection of taxes and interest on improvement from first assessment date after property was improved.

Section 10-21-33 - Taxes as perpetual lien.

Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronic transfers.

Section 10-21-35 - Divided assessment when portion of real property purchased.

Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes.

Section 10-21-37 - Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.

Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.

Section 10-21-39 - No taxes due on manufactured home in dealer's inventory.