Section 46A-7A-82 - Lien created by filing list of delinquencies. - South Dakota Statutes

46A-7A-82. Lien created by filing list of delinquencies. After any toll or charge becomes delinquent, the board may file, in the office of the auditor of the county in which is situated the land to which tolls or charges are delinquent, a list showing:
(1) The names of the owners of the land, if known, and, if not known, a statement of that fact;
(2) A description of the land sufficient for identification; and
(3) The amounts of delinquent tolls and charges.
Upon filing of a list, the tolls and charges, together with the penalties and interest thereon, shall become a lien upon the land in the same manner as a lien of a district assessment.

Source: SL 1985, ch 360, § 82.