The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.
S.D. Codified Laws § 10-59-30
Release of tax lien--Erroneous liens--Costs
Applied in 1 court decision — leading case Farmer v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Farmer v. South Dakota Department of Revenue & Regulation (April 2010)
Source: SL 1990, ch 100, § 6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.