S.D. Codified Laws § 44-7-10 (2026)
Filing officers with whom notices of federal tax liens, certificates, and notices affecting such liens have been filed on or before July 1, 1967, shall continue to maintain a file labeled "federal tax lien notices filed prior to July 1, 1967" containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before July 1, 1967, any certificate or notice affecting the lien shall be filed in the same office.
Source: SL 1967, ch 154 , § 6.