South Dakota Statutes
§ 10-59-30 — Release of tax lien--Erroneous liens--Costs.
South Dakota § 10-59-30
This text of South Dakota § 10-59-30 (Release of tax lien--Erroneous liens--Costs.) 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 § 10-59-30 (2026).
Text
The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.
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Related
Farmer v. South Dakota Department of Revenue & Regulation
2010 SD 35 (South Dakota Supreme Court, 2010)
Legislative History
SL 1990, ch 100, § 6.
Nearby Sections
15
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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 § 10-59-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-30.