South Dakota Statutes
§ 10-20-11 — Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.
South Dakota § 10-20-11
This text of South Dakota § 10-20-11 (Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-20-11 (2026).
Text
It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of § 10-20-10 .
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Legislative History
SL 1941, ch 357, §§ 1 to 3; SDC Supp 1960, §§ 58.0819, 58.9908; SL 1982, ch 86, § 20.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-20-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-20-11.