2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 24 - Redemption From Tax Sales
§ 10-24-14 Rejection of partial redemption and appeal to county commissioners--Notice to and decision by commissioners.
10-24-14. Rejection of partial redemption and appeal to county commissioners--Notice to and decision by commissioners. The appeal referred to in § 10-24-12 may be taken by any informal notification filed with or mailed to the treasurer stating that the certificate holder rejects the amount paid or determined for the proposed partial redemption. If no such appeal is taken, the redemption is final and the part or interest is released from the effect of the tax sale certificate and taxes paid as subsequent to the redemption. If the appeal is taken, the county commissioners shall be notified by the county treasurer and shall decide the matter at their next regular or special meeting after the notice. The commissioners shall note the decision in the minutes.
Source: SDC 1939, § 57.1116; SL 2008, ch 37, § 56.
