Except as provided in § 10-9-10 , all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first. Source: SDC 1939, § 57.1004; SL 1941, ch 338 ; SL 1943, ch 289 ; SL 1992, ch 80 , § 164; SL 2018, ch 63 , § 4.
Due date of taxes
SDCL § 10-21-4 — under PAYMENT AND RECEIPT OF PROPERTY TAXES.
SDCL § 10-21-4