South Dakota Statutes
§ 10-59-12 — Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
The register of deeds of each county shall prepare and keep in his office a tax lien index book which provides:
(1)An alphabetical list of taxpayer's names;
(2)Claims made by the State of South Dakota;
(3)The time and date the notice of lien was received;
(4)The amount of the lien; and (5) When the lien was satisfied. The register of deeds shall endorse on each notice of lien the day, hour, and minute when received, index the notice in the tax lien index book and record the lien in the manner provided for recording real estate mortgages. Upon payment of the tax, penalty, and interest the secretary shall file a notice of satisfaction with the register of deeds, who shall file such notice in his office and indicate such record in the lien index. The filing and recording of
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-59-12 (Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1986, ch 111, § 12.
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.