Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 21 - Payment And Receipt Of Property Taxes > Section 10-21-33 - Taxes as perpetual lien.

Section 10-21-33 - Taxes as perpetual lien.

10-21-33. Taxes as perpetual lien. Taxes upon real property and any penalty and interest imposed thereon shall be a perpetual lien thereon against all persons and bodies corporate, except the United States and this state.

Source: SL 1992, ch 80, § 172.