South Dakota Codified Laws
Chapter 31 - Homestead Exemption
Section 43-31-29 - Homestead liable for accrued taxes--Sale for payment of taxes certified and recorded--Exceptions.

43-31-29. Homestead liable for accrued taxes--Sale for payment of taxes certified and recorded--Exceptions.
The homestead shall be liable for taxes accruing thereon, and if certified and recorded as hereinbefore directed, shall be liable only for such taxes, and may be sold to pay the same except as provided in §§10-23-7, 43-31-1, or 43-45-3.

Source: SL 1874-5, ch 37, §4; PolC 1877, ch 38, §4; CL 1887, §2452; RPolC 1903, §3220; RC 1919, §454; SDC 1939, §51.1706; SL 1980, ch 296, §4.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 43 - Property

Chapter 31 - Homestead Exemption

Section 43-31-1 - Homestead exempt from judicial sale, judgment lien, and mesne or final process--Mobile homes--Senior citizens.

Section 43-31-2 - Homestead limited to house or mobile home and appurtenant buildings--Business place--Minimum size of mobile home.

Section 43-31-3 - Homestead containing one or more lots or tracts of land--Contiguous tracts--Use in good faith.

Section 43-31-4 - Limited area of homestead--Mineral lands.

Section 43-31-5 - Homestead exemption does not apply to gold and silver mines and mills.

Section 43-31-6 - Selection of homestead, marking, platting, and recording--Execution against unselected homestead--Officer may mark off, plat, and record--Expense embraced in execution.

Section 43-31-7 - Marking off and platting of homestead--Exception.

Section 43-31-8 - Description of homestead--Recording.

Section 43-31-9 - Change of homestead--Metes and bounds--Record of description--Prior conveyances or liens not prejudiced--Effect of nonconcurrence of spouse.

Section 43-31-11 - New homestead--Extent of exemption.

Section 43-31-12 - Disagreement as to extent of homestead--Determination by circuit court.

Section 43-31-13 - Possession and occupancy of homestead--Surviving spouse--Minor children.

Section 43-31-13.1 - Owner's absence pursuant to protection order not waiver or abandonment of owner's interest.

Section 43-31-14 - Family defined.

Section 43-31-15 - Descent of homestead--Exemption from debts of owner--Exception.

Section 43-31-16 - Sale of homestead for payment of debts where no husband or wife surviving, and no issue.

Section 43-31-17 - Execution by husband and wife necessary for conveyance or encumbrance--Exception for prisoner of war or missing in action.

Section 43-31-18 - Application by spouse of protected person for conveyance or encumbrance by conservator.

Section 43-31-19 - Application for order requiring guardian of mentally ill or incompetent spouse to join in conveyance or mortgage of homestead--Verification--Contents.

Section 43-31-20 - Time and place for hearing application for order requiring guardian of mentally ill or incompetent spouse to join in conveyance or mortgage of homestead--Order fixing.

Section 43-31-21 - Service of application and order for conservator of incapacitated spouse to join in conveyance or mortgage of homestead.

Section 43-31-22 - Appointment of guardian ad litem on whom service of application and order may be made to require incapacitated spouse to join in conveyance or mortgage of homestead.

Section 43-31-23 - Order of court on application to require guardian of mentally ill or incompetent spouse to join in conveyance or mortgage of homestead--Findings of fact and conclusions of law.

Section 43-31-24 - Court determination as to incapacity--Order to conservator to join in conveyance or encumbrance.

Section 43-31-25 - Appointment of conservator to join in conveyance or encumbrance for incapacitated spouse--No bond--Termination of conservatorship.

Section 43-31-26 - Recording of certified copy of order requiring guardian of mentally ill or incompetent spouse to join in conveyance or mortgage of homestead.

Section 43-31-27 - Devise or bequest of homestead subject to rights of surviving spouse.

Section 43-31-29 - Homestead liable for accrued taxes--Sale for payment of taxes certified and recorded--Exceptions.

Section 43-31-30 - Certain federal bankruptcy exemptions not available.

Section 43-31-31 - Definition of terms.

Section 43-31-32 - Conditions of prohibition on collection of certain single-family dwelling property taxes.

Section 43-31-33 - Application for prohibition on collection of certain single-family dwelling property taxes--Forms.

Section 43-31-34 - Documentary evidence included with application.

Section 43-31-35 - County treasurer to determine qualification of applicant seeking prohibition on collection of certain single-family dwelling property taxes.

Section 43-31-36 - Hearing allowed upon denial of application for prohibition.

Section 43-31-37 - Recipient of property tax relief ineligible for tax refund.

Section 43-31-38 - Prohibited property taxes as a lien on property--Interest.

Section 43-31-39 - Prohibited property taxes not delinquent.

Section 43-31-40 - Uncollected taxes not to exceed the value of the property.

Section 43-31-41 - County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.