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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 20 - Removal Of Taxable Property

Section 10-20-10 – Removal or destruction of building in municipality before taxes paid as misdemeanor–Lien on lot and materials–Condemned fire hazards excepted.

10-20-10. Removal or destruction of building in municipality before taxes paid as misdemeanor–Lien on lot and materials–Condemned fire hazards excepted. 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 […]