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Code · South Dakota · Title 10 · Chapter 10-20

10-20-11. Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.

79 words·~1 min read·/sd/title-10/chapter-10-20/10-20-11·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of § 10-20-10 .
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