10-21-4 Due date of taxes--Acceleration on removal of property.
Due date of taxes--Acceleration on removal of property.
Except as provided in § 10-9-10, all taxes shall become due on the first day of January of each year next following assessment,
levy, or extension of the taxes and as between vendor and vendee shall become a lien upon real
property on and after such date.
Source: SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164.