11-3-9. Director of equalization to receive copy of plat--Treasurer's certificate of tax payment to be attached.Plats specified in §§11-3-6 and 11-3-8 shall not be entitled to record or be recorded unless the same bear a copy of the certificate of the county director of equalization that he has received a copy of such plat. There shall also be endorsed thereon or attached to every plat provided for in this chapter the certificate of the county treasurer that all taxes which are liens upon any land included in such plat, as shown by the records of his office, have been fully paid. No such plat shall be recorded until all the provisions of this section have been fully complied with. Source: PolC 1877, ch 26, §4; CL 1887, §1098; RPolC 1903, §1493; SL 1913, ch 342; RC 1919, §6540; SDC 1939, §45.2804; SL 1959, ch 272, §3; SDC Supp 1960, §45.2806-2.
South Dakota Legal Code