After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full.
S.D. Codified Laws § 10-21-20
Treasurer to sign plat certifying payment in full of taxes on platted real property
Source: SL 1913, ch 342, § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, ch 63, § 20.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.