South Dakota § 46A-7-33 - Assessment as lien against property assessed--Interest--Collection--Sale of land.
Full text of South Dakota South Dakota Codified Laws § 46A-7-33 — Assessment as lien against property assessed--Interest--Collection--Sale of land., with citation guidance and answers to common questions.
§ 46A-7-33. Assessment as lien against property assessed--Interest--Collection--Sale of land.
All assessments on real property and to the extent provided by the act of Congress of August 11, 1916, as amended to January 1, 2011, on entered and unentered public lands, are a lien against the property assessed from and after the day the real estate taxes become a lien. The assessments shall draw interest at the same rate and from the same date as unpaid real estate taxes, and such lien is not removed until the assessments are paid or the property sold for the payment of the assessments. The county treasurer shall collect the assessments in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection of taxes and sale of land for such taxes apply to the collection of assessments under this chapter.
Source: SDC 1939, § 61.0911; SDCL § 46-15-33; SL 2011, ch 165, § 432.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 46A-7-33
What does South Dakota Codified Laws § 46A-7-33 cover?
Section 46A-7-33 ("Assessment as lien against property assessed--Interest--Collection--Sale of land.") 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 § 46A-7-33?
A common citation format is "South Dakota Codified Laws § 46A-7-33" (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 § 46A-7-33 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.