Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-67 - Endorsement and preservation of notice of lien--Indexing and recording.

Section 10-43-67 - Endorsement and preservation of notice of lien--Indexing and recording.

10-43-67. Endorsement and preservation of notice of lien--Indexing and recording. The register of deeds shall endorse on each notice of lien the day, hour, and minute when received and preserve the notice. The register of deeds shall, without delay, index the notice in the index book and shall immediately record the lien in the manner provided for recording real estate mortgages. The lien is effective from the time the lien is indexed.

Source: SL 1935, ch 205, § 28; SDC 1939, § 57.2902; SL 2008, ch 37, § 110.