§ 10-21-33 Taxes as perpetual lien.

SD Codified L § 10-21-33 (2019) (N/A)
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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.