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SOUTH DAKOTA STATUTES AND CODES
Section 10-21-33 - Taxes as perpetual lien.
10-21-33. Taxes as perpetual lien. Taxes upon real property and any penalty and interest imposed thereon shall be a perpetual lien thereon against all persons and bodies corporate, except the United States and this state.
Source: SL 1992, ch 80, § 172.
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