Section 9-43-28 - Lien of special assessments against real property in municipality. - South Dakota Statutes

9-43-28. Lien of special assessments against real property in municipality. Any special assessment lawfully levied upon real property assessed pursuant to chapters 9-47 and 9-48, except that land which is used for agricultural purposes as defined in § 10-6-31, is a continuing lien thereon as against all persons except the United States and this state. The lien shall continue from the date of the filing of the certified copy of the assessment roll in the office of the municipal treasurer until barred by § 9-43-60.

Source: SL 1890, ch 37, art XVIII, § 3; SL 1895, ch 168, § 15; RPolC 1903, § 1365; SL 1903, ch 213, § 17; RC 1919, § 6403; SDC 1939, § 45.2108; SL 1974, ch 78, § 1; SL 1982, ch 81.