South Dakota Codified Laws 10-21-4. Due date of taxes
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Except as provided in § 10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.
Terms Used In South Dakota Codified Laws 10-21-4
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.