§ 57-22-21 — Personal property taxes made lien on real estate

Personal property taxes must be made a lien upon real estate of the tax debtor as follows:
1. At its January meeting in each year, the board of county commissioners shall declare
by resolution that all unpaid and uncanceled personal property taxes, from and after
the date of the extension and entry thereof as provided in this chapter, constitute a lien
on any real estate owned by the tax debtor, or which the tax debtor thereafter may
acquire, and shall make such taxes a specific lien on particular descriptions of real
property owned by the tax debtor as of the date of the extension and entry of such lien.
2. The county auditor shall extend to and enter upon the tax list of real estate then in the
hands of the county treasurer, for the year immediately preceding, opposite the
descriptions of real estate designated by the board of county commissioners which
belong to the personal property tax debtor, the year for which the personal property
taxes are uncollected and the amount thereof. Such entry must be made without
regard to any prior payment of real estate taxes on said descriptions, and the treasurer
is without authority thereafter to issue any receipt in full for said real estate taxes
without making collection at the same time of the personal property taxes so extended;
a taxpayer holding a specific superior lien on said descriptions ahead of personal
property taxes charged thereon is entitled to tax receipts without regard to
nonpayment of such inferior personal taxes.
3. If the tax debtor afterwards acquires any real property in the county, such delinquent
personal property taxes may be entered in like manner upon any subsequent tax list,
and from the time of such entry is a lien on any real property of the tax debtor against

which they were entered in the same manner and to the same extent as the taxes
upon such real property.