There is a newer version of the South Dakota Codified Laws
2012 South Dakota Codified Laws
Title 9 MUNICIPAL GOVERNMENT
Chapter 43. Special Assessments And Financing Of Improvements
§9-43-112 Sale of parcel for nonpayment of taxes and assessments--Redemption.
SD Codified L § 9-43-112 (through 2012) What's This?
9-43-112. Sale of parcel for nonpayment of taxes and assessments--Redemption. If the combined taxes and assessment installments under Plan One or delinquent Plan Two are not paid, the parcel may be sold for all such taxes and assessments in accordance with chapter 10-23. There may be no separate sale as provided in § 10-23-1 but each parcel may be sold for both taxes and special assessments at a single sale, and redemption must be made by payment of all such special assessments and taxes. No tax sale relieves the land from liability for subsequent installments of special assessments.
Source: SL 2012, ch 57, § 40.
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