The court may authorize such receiver to issue receiver's certificates to persons furnishing services, supplies, or equipment only to the extent necessary for preservation of such property, and for taxes, insurance, and similar charges necessary to protection of the property. Such certificates may be made prior and preferred claims to all other liens of every kind and character, except court costs and expenses of sale, if such priority and preference shall be deemed necessary by the court for proper preservation and care of the property. The provision for such receiver's certificates may be made in the judgment of foreclosure or in any intermediate judgment or supplemental judgment.
SDCL 44-9-36