42-7B-72. Lien for tax, penalty or interest due--Notice of tax lien filed with register of deeds--Priority.
132 words·~1 min read·
/sd/title-42/chapter-42-7/42-7b-72·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any tax, penalty, or interest due under this chapter is a lien in favor of the commission upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchasers, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the commission may file with the register of deeds of the county a notice of the tax lien in such form as the commission determines.
The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.