STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

March 24, 1969

John L. Foley
State's Attorney, Codington County
Watertown, South Dakota 57201

OFFICIAL OPINION NO. 69-29

Authority of County Commissioners to compromise delinquent taxes. SDC 57.08

Dear Mr. Foley:

You have requested my official opinion as to whether or not the County Commissioners are authorized, in their discretion, to compromise certain real property tax liens which have resulted from the attaching of certain delinquent personal property taxes to the real property of the person being charged with the delinquent personal taxes.

As noted in my predecessor's opinion of September 9, 1968, to the Beadle County State's Attorney, the matter of tax abatements has been a subject of a great many official opinions. The particular fact situation you have at hand, I believe, may be resolved by a review of the case of Miller v. Anderson, 1 SD 539. This case has not been overruled by our court and decisively states the proposition that while real property liens are perpetual liens upon the property itself, personal property liens which attach upon real property owned by a personal property tax debtor are not superior to liens which existed against that property at the time and before the personal property lien attached.

In view of this determination, it is my opinion that the County Commissioners, in the exercise of their sound discretion and on the facts you have presented, would be entitled to make such a compromise settlement as you have indicated and give a release to this particular property.

Respectfully submitted,

Gordon Mydland
Attorney General