S.D. Codified Laws ch. 10-23 – Sale of Real Property for Taxes and Assessments | Midpage

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South Dakota Codified Laws

Chapter 10-23

S.D. Codified Laws ch. 10-23

Sale of Real Property for Taxes and Assessments

10-23-1Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.10-23-1.1Application of assessment procedures.10-23-2Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.10-23-2.1Additional notices to owner, special assessment certificate holder, and municipal finance officer.10-23-2.3Publication of information about delinquent taxpayer authorized.10-23-2.4Notice to seller and buyer under contract for deed.10-23-2.5Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.10-23-3Contents of notice of sale.10-23-4Combined description of tracts assessed to same person.10-23-5Charge against property for publication--Payment of cost of publication.10-23-6Amount paid to newspapers for publication of notice of sale.10-23-7Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.10-23-8Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.10-23-9New sale on bidder's failure to pay--Civil action against bidder.10-23-10Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.10-23-11Return of sale to be filed with county auditor--Contents.10-23-12Private sale of tax certificate not sold at public sale--Tax receipt.10-23-14Mistaken or wrongful sale of tax certificate--Refund to purchaser.10-23-15Assessment canceled by federal or state government after sale--Refund to purchaser.10-23-16Tax liability after assessment for which property sold with refund to purchaser.10-23-17Apportionment to taxing districts of refunds to purchaser.10-23-18Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.10-23-19Treasurer's fees--Notation of deed in tax certificate records.10-23-20Tax receipt for property described in tax certificate.10-23-21Assignment of tax certificate--Presentation to and entry by treasurer.10-23-22Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.10-23-23Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.10-23-24Bidding off on behalf of county as purchaser at tax sale.10-23-25Tax certificate issued to county--Tax receipt not issued--Interest.10-23-26Readvertising and sale not permitted after acquisition by county.10-23-27Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.10-23-28Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.10-23-28.1Sale of tax certificates prohibited unless section waived by county commissioners.10-23-29Tax sales not invalidated by irregularities.10-23-3010-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6.10-23-32Chapter applicable to collection of taxes owed on unreported improvements.10-23-33Sale of tax certificate where electronically transmitted taxes delinquent.