2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - Sale Of Real Property For Taxes And Assessments
§ 10-23-23 Taxation of property sold for delinquent special assessments--Interest and costs added.
10-23-23. Taxation of property sold for delinquent special assessments--Interest and costs added. All real property sold for delinquent special assessments pursuant to § 10-23-1 and not redeemed shall be entered by the county treasurer upon the duplicate tax lists of the county for the succeeding years and noted upon all duplicate tax receipts for the real property. The county treasurer shall add to the amount of each special assessment so certified interest at the Category G rate of interest as established in § 54-3-16, and ten cents on each lot or parcel of ground for the cost of advertising. No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment.
Source: SDC 1939, § 57.1109; SL 1983, ch 28, § 26; SL 1984, ch 319, § 10; SL 1999, ch 53, § 5; SL 2000, ch 226, § 5.
