A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.
S.D. Codified Laws § 43-4-21
Imposition and amount of real estate transfer fee
Applied in 2 court decisions — leading case In Re the Estate of Hoffman (2002)
Most recently applied in In Re the Estate of Hoffman (October 2002)
Source: SL 1968, ch 27, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.