Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-20-10 Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted
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It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, th…
SDCL § 10-20-11 Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot
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It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the…