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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - Sale Of Real Property For Taxes And Assessments
- § 10-23-1 Special assessment delinquencies certified to county treasurer--Collection by sale of property 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, special assessment holder, bond holder, and municipal officer.
- § 10-23-2.2 Additional notices to requesting claimants--Fee.
- § 10-23-2.3 Resolution authorized to publish information about delinquent taxpayer where property was offered for sale.
- § 10-23-2.4 Notice to seller and buyer under contract for deed--Contents--Prerequisite to imposition of interest penalty.
- § 10-23-2.5 Homestead property owner meeting certain age requirements affecting sale for delinquent taxes to notify county treasurer--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 property subject to sale except certain homesteads.
- § 10-23-8 Offer of lands and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--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--Notice before issuance of deed.
- § 10-23-11 Return of sale filed with county auditor--Contents and attached papers--Evidence of regularity 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 of proceedings.
- § 10-23-19 Treasurer's fees for issuance of certificate and deed--Combining of parcels in deed or 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 of delinquency--Addition to amount paid under certificate--Tax receipt.
- § 10-23-23 Taxation of property sold for delinquent special assessments--Interest and costs added.
- § 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 by purchaser.
- § 10-23-28.1 Sale of tax certificates 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 real estate.
- § 10-23-33 Sale of property where electronically transmitted taxes are delinquent.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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