South Dakota § 10-6C-8 - Prohibited property taxes as a lien on property--Interest.
Full text of South Dakota South Dakota Codified Laws § 10-6C-8 — Prohibited property taxes as a lien on property--Interest., with citation guidance and answers to common questions.
§ 10-6C-8. Prohibited property taxes as a lien on property--Interest.
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 § 54-3-16 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.
Source: SL 2023, ch 29, § 8.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6C-8
What does South Dakota Codified Laws § 10-6C-8 cover?
Section 10-6C-8 ("Prohibited property taxes as a lien on property--Interest.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6C-8?
A common citation format is "South Dakota Codified Laws § 10-6C-8" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6C-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.