Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state. Source: SL 1992, ch 80 , § 172; SL 2018, ch 63 , § 31.
Taxes as perpetual lien
SDCL § 10-21-33, under PAYMENT AND RECEIPT OF PROPERTY TAXES.
SDCL § 10-21-33