South Dakota Statutes
§ 10-59-11 — Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.
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South Dakota § 10-59-11 (Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Farmer v. South Dakota Department of Revenue & Regulation
2010 SD 35 (South Dakota Supreme Court, 2010)
State Ex Rel. Department of Revenue v. Karras
515 N.W.2d 248 (South Dakota Supreme Court, 1994)
Hollman v. South Dakota Department of Social Services
2015 SD 21 (South Dakota Supreme Court, 2015)
Legislative History
SL 1986, ch 111, § 11.
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.