South Dakota § 10-59-12 Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.

South Dakota Statutes

§ 10-59-12 — Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.

South Dakota § 10-59-12

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-12 (Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.) 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 § 10-59-12 (2026).

Text

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

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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 the liens and satisfaction is done at no cost to the state.