South Dakota Statutes
§ 10-20-11 — Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.
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 .
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-20-11 (Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1941, ch 357, §§ 1 to 3; SDC Supp 1960, §§ 58.0819, 58.9908; SL 1982, ch 86, § 20.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.