2015 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - Sale Of Real Property For Taxes And Assessments
§ 10-23-28 Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
10-23-28. Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
If any person is desirous of purchasing the interest of the county in the real property acquired by reason of the county treasurer buying the same for the county, he may do so by paying to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in § 10-23-27, up to the date he so pays, and thereupon the treasurer shall issue a tax receipt and duplicate for such taxes, penalty, interest, and costs, which shall be entered upon his cashbook as other tax receipts; and he shall assign and deliver to such purchaser the certificate of purchase held by the county for such real property, which assignment and transfer shall convey unto such purchaser all the rights of the county, both legal and equitable, in and to such real property as much so as if he had been the original purchaser at the tax sale.
Source: SL 1897, ch 28, § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108.
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