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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 17 - Property Tax Lists
§ 10-17-7 Preparation of tax list--Notation as to real property sold for taxes.
Universal Citation: SD Codified L § 10-17-7 (2017)
10-17-7. Preparation of tax list--Notation as to real property sold for taxes. The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.
Source: SL 1897, ch 28, § 74; RPolC 1903, § 2143; SL 1917, ch 132, § 1; RC 1919, § 6755; SDC 1939, § 57.0603; SL 1987, ch 64, § 2; SL 1995, ch 61, § 4; SL 1996, ch 75.
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