2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 24 - Redemption From Tax Sales
§ 10-24-17 Notice to certificate holder of redemption from tax sale.
10-24-17. Notice to certificate holder of redemption from tax sale. Immediately after redemption from any tax sale, the county treasurer shall notify the purchaser or present holder of the redeemed tax certificate of such redemption. The notice shall be sent by mail to the address as shown by the record of the certificate or assignment of the purchaser or present holder. If there is no such address, the notice shall be sent to the last known address of the purchaser or present holder. The notice shall give the description of the property and amount of redemption. The county treasurer shall charge a fee in accordance with § 10-23-8 for each notice. The fee shall be deposited in the county general fund. If the certificate has been assigned and assignment recorded, the notice shall be sent to the assignee only.
Source: SDC 1939, § 57.1117; SL 1989, ch 97; SL 2000, ch 55, § 1.
