Section 10-43-65 - Index of income tax liens maintained by register of deeds--Contents.
10-43-65. Index of income tax liens maintained by register of deeds--Contents. The register of deeds of each county shall prepare and keep in the office of the register of deeds a book to be known as "index of income tax liens," so ruled as to show in appropriate columns the following data, under the names of taxpayers, arranged alphabetically:
(1) The name of the taxpayer;
(2) The name "State of South Dakota" as claimant;
(3) Time notice of lien was received;
(4) Date of notice;
(5) Amount of lien then due;
(6) When satisfied.
Source: SL 1935, ch 205, § 28; SDC 1939, § 57.2902; SL 2008, ch 37, § 108.