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

SD Codified L § 43-31-38 (2019) (N/A)
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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.