10-21-4. Due date of taxes.
Except as provided in §10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.
Source: SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, §164; SL 2018, ch 63, §4.