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.