South Dakota Statutes
§ 10-6C-8 — Prohibited property taxes as a lien on property--Interest.
South Dakota § 10-6C-8
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
This text of South Dakota § 10-6C-8 (Prohibited property taxes as a lien on property--Interest.) 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 § 10-6C-8 (2026).
Text
Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter. The county must file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to this chapter may be transferred unless the property taxes and interest are paid in full.
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Legislative History
SL 2023, ch 29, § 8.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6C-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6C-8.