South Dakota Statutes
§ 42-7B-72 — Lien for tax, penalty or interest due--Notice of tax lien filed with register of deeds--Priority.
South Dakota § 42-7B-72
JurisdictionSouth Dakota
Title 42RECREATION AND SPORTS
Ch. 42-6LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
This text of South Dakota § 42-7B-72 (Lien for tax, penalty or interest due--Notice of tax lien filed with register of deeds--Priority.) 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 § 42-7B-72 (2026).
Text
Any tax, penalty, or interest due under this chapter is a lien in favor of the commission upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the commission may file with the register of deeds of the county a notice of the tax lien in such form as the commission 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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Legislative History
SL 2013, ch 220, § 1, eff. Mar. 6, 2013.
Nearby Sections
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Warning signs--Placement--Size.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 42-7B-72, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7B-72.