State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-21 > Statute-10-21-33

10-21-33. Taxes as perpetual lien. Taxes upon real property and any penalty and interest imposed thereon shall be a perpetual lien thereon against all persons and bodies corporate, except the United States and this state.

Source: SL 1992, ch 80, § 172.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-21 > Statute-10-21-33

10-21-33. Taxes as perpetual lien. Taxes upon real property and any penalty and interest imposed thereon shall be a perpetual lien thereon against all persons and bodies corporate, except the United States and this state.

Source: SL 1992, ch 80, § 172.