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§ 10-59-11 Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.

SD Codified L § 10-59-11 (2019) (N/A)
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10-59-11. Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded. Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.

Source: SL 1986, ch 111, § 11.

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§ 10-59-10 Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
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§ 10-59-12 Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.