Escrow & Title

In South Dakota, a property tax lien typically attaches:

AOnly after the owner receives a delinquency notice
BOn January 1 of the tax year for that year's taxes✓ Correct
CWhen the property is sold
DAfter a 3-year grace period for payment

Explanation

In South Dakota, property tax liens attach on January 1 of the tax year. This means taxes for the current year create a lien from the beginning of the year, even before the tax is billed.

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