South Dakota 23 — Sale Of Real Property For Taxes And Assessments
- 10-23-1 — Special assessment delinquencies certified to county treasurer--Collection by sale ofproperty as for taxes.
- 10-23-1.1 — Application of assessment procedures.
- 10-23-2 — Publication or posting of notice of sale--Reconciliation of published list to tax list.
- 10-23-2.1 — Additional notices to owner and holder of special assessment certificate or bond--Certification--Fee.
- 10-23-2.2 — Additional notices to requesting claimants--Fee.
- 10-23-2.3 — Resolution authorized to publish information about delinquent taxpayer whereproperty was offered for sale.
- 10-23-2.4 — Notice to seller and buyer under contract for deed--Contents--Prerequisite toimposition of interest penalty.
- 10-23-3 — Contents of notice of sale.
- 10-23-4 — Combined description of tracts assessed to same person.
- 10-23-5 — Charge against property for publication--Payment of cost of publication.
- 10-23-6 — Amounts paid to newspapers for publication of notice of sale.
- 10-23-7 — Time and place of annual sale--Adjournment from day to day--All taxable propertysubject to sale except certain homesteads.
- 10-23-8 — Offer of lands and receipt of bids--Lowest interest rate as best bid--Maximum interestrate--Fee on redemption of certificate of sale--Entire tract sold.
- 10-23-9 — New sale on bidder's failure to pay--Civil action against defaulting bidder.
- 10-23-10 — Conduct of sales for delinquent special assessments--Redemption right--Noticebefore issuance of deed.
- 10-23-11 — Return of sale filed with county auditor--Contents and attached papers--Evidence ofregularity of proceedings.
- 10-23-12 — Private sale of property not sold at public sale--Certificate of sale--Tax receipts.
- 10-23-13 — Posting in lieu of advertising for unsold property of small value.
- 10-23-14 — Erroneous or wrongful sale of property--Refund to purchaser--Liability of treasurer.
- 10-23-15 — Title becoming defective subsequent to sale--Refund to purchaser.
- 10-23-16 — Assessment of subsequent taxes after refund to purchaser.
- 10-23-17 — Apportionment to taxing districts of refunds to purchaser.
- 10-23-18 — Purchaser at sale entitled to certificate--Contents--Evidence of regularity ofproceedings.
- 10-23-19 — Treasurer's fees for issuance of certificate and deed--Combining of parcels in deedor certificate--Notation of deed in sale book.
- 10-23-20 — Tax receipt on property sold.
- 10-23-21 — Assignment of tax sale certificate--Presentation to and entry by county treasurer.
- 10-23-22 — Payment of previous or subsequent taxes by certificate holder--Interest from date ofdelinquency--Addition to amount paid under certificate--Tax receipt.
- 10-23-23 — Taxation of property sold for delinquent special assessments--Interest and costsadded.
- 10-23-24 — Bidding off for county at tax sale--Interest taken by county.
- 10-23-25 — Certificate of sale to county--Tax receipt not issued--Interest on certificate.
- 10-23-26 — Readvertising and sale not required after acquisition by county.
- 10-23-27 — Unpaid and subsequent taxes included in price at which certificate sold by county.
- 10-23-28 — Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired bypurchaser.
- 10-23-28.1 — Sale of tax certificates by county prohibited after July 1, 2006.
- 10-23-29 — Tax sales not invalidated by irregularities.
- 10-23-30 — , 10-23-31. Repealed.
- 10-23-32 — Chapter applicable to collection of moneys owed on unreported improvements to realestate.
- 10-23-33 — Sale of property where electronically transmitted taxes are delinquent.