<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6C-8 - Prohibited property taxes as a lien on property--Interest.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se98e7ba30bd34418b4846a3c961c8fe7Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se98e7ba30bd34418b4846a3c961c8fe7SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se98e7ba30bd34418b4846a3c961c8fe7CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se98e7ba30bd34418b4846a3c961c8fe7Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se98e7ba30bd34418b4846a3c961c8fe7000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se98e7ba30bd34418b4846a3c961c8fe7NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se98e7ba30bd34418b4846a3c961c8fe7SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6C-8 - Prohibited property taxes as a lien on property--Interest."><meta property="og:description" content="SDLRC Codified Law 10-6C-8 - Prohibited property taxes as a lien on property--Interest."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-6C-8"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se98e7ba30bd34418b4846a3c961c8fe7Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6C-8" rel="noopener"><span class="se98e7ba30bd34418b4846a3c961c8fe7SENU">10-6C-8</span></a><span xml:space="preserve" class="se98e7ba30bd34418b4846a3c961c8fe7SENU">. </span><span class="se98e7ba30bd34418b4846a3c961c8fe7CL">Prohibited property taxes as a lien on property--Interest.</span></p><p dir="ltr" class="se98e7ba30bd34418b4846a3c961c8fe7Statute"><span xml:space="preserve" class="se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont">Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=54-3-16" rel="noopener"><span class="se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont">54-3-16</span></a><span xml:space="preserve" class="se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont"> must be imposed on any taxes that are not paid pursuant to this chapter. The county must file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to this chapter may be transferred unless the property taxes and interest are paid in full.</span></p><p dir="ltr" class="se98e7ba30bd34418b4846a3c961c8fe7Normal"><span xml:space="preserve" class="se98e7ba30bd34418b4846a3c961c8fe7000000"> </span></p><p dir="ltr" class="se98e7ba30bd34418b4846a3c961c8fe7NoIndent"><span xml:space="preserve" class="se98e7ba30bd34418b4846a3c961c8fe7DefaultParagraphFont-000001">Source: </span><span class="se98e7ba30bd34418b4846a3c961c8fe7SCL">SL 2023, ch 29, § 8.</span></p></div></body></html>