10-20-11. Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.
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.
Source: SL 1941, ch 357, §§1 to 3; SDC Supp 1960, §§58.0819, 58.9908; SL 1982, ch 86, §20.