South Dakota Statutes
§ 10-21-33 — Taxes as perpetual lien.
South Dakota § 10-21-33
This text of South Dakota § 10-21-33 (Taxes as perpetual lien.) 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 § 10-21-33 (2026).
Text
Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.
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Legislative History
SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.
Nearby Sections
15
§ 10-1-1.1
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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 § 10-21-33, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-33.