South Dakota Codified Laws
Chapter 31 - Homestead Exemption
Section 43-31-38 - Prohibited property taxes as a lien on property--Interest.

43-31-38. Prohibited property taxes as a lien on property--Interest.
Property taxes which the county is prohibited from collecting pursuant to §§43-31-31 to 43-31-41, inclusive, shall become a lien on the property for which such taxes are imposed. Interest at the Category E rate as established in §54-3-16 shall be imposed on any taxes which are not paid pursuant to §§43-31-31 to 43-31-41, inclusive. The county shall file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to §§43-31-31 to 43-31-41, inclusive, may be transferred unless the property taxes and interest are paid in full.

Source: SL 1994, ch 339, §8.

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.