Section 10-43-64 - Tax lien on property of taxpayer. - South Dakota Statutes

10-43-64. Tax lien on property of taxpayer. If any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the tax or penalty, the amount, including any interest, penalty, or addition to the tax, together with the costs that may accrue in addition to the tax, penalty, and interest, constitute a lien in favor of the State of South Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer.
The lien attaches at the time the tax becomes due and payable and continues until the liability for the amount is satisfied.

Source: SL 1935, ch 205, § 28; SDC 1939, § 57.2902; SL 2008, ch 37, § 107.