Section 46A-7-33 - Assessment--Lien against property assessed--Interest--Sale of land.
46A-7-33. Assessment--Lien against property assessed--Interest--Sale of land. All assessments on real property and to the extent provided by the act of Congress of August 11, 1916, on entered and unentered public lands, are a lien against the property assessed from and after the day the real estate taxes become a lien, and shall draw interest at the same rate and from the same date as unpaid real estate taxes, and such lien is not removed until the assessments are paid or the property sold for the payment thereof, and it shall be the duty of the county treasurer to collect such assessments in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection of taxes and sale of land for such taxes are hereby made applicable to the collection of assessments under this chapter.
Source: SDC 1939, § 61.0911; SDCL, § 46-15-33.