Except as provided in § 10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.
S.D. Codified Laws § 10-21-4
Due date of taxes
Applied in 3 court decisions — leading case Blumer v. Sch. Bd. of Beresford Ind. Sch. Dist. No. 68 (1975)
Most recently applied in Reints v. Pennington County (August 2015)
Source: SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.