The homestead shall be liable for taxes accruing thereon, and if certified and recorded as hereinbefore directed, shall be liable only for such taxes, and may be sold to pay the same except as provided in §§ 10-23-7, 43-31-1, or 43-45-3.
S.D. Codified Laws § 43-31-29
Homestead liable for accrued taxes--Sale for payment of taxes certified and recorded--Exceptions
Applied in 3 court decisions — leading case Osloond v. Farrier (2003)
Most recently applied in Reints v. Pennington County (August 2015)
Source: SL 1874-5, ch 37, § 4; PolC 1877, ch 38, § 4; CL 1887, § 2452; RPolC 1903, § 3220; RC 1919, § 454; SDC 1939, § 51.1706; SL 1980, ch 296, § 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.