Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.
S.D. Codified Laws § 10-21-33
Taxes as perpetual lien
Source: SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.