2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 25 - Tax Deeds
§ 10-25-16 Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
10-25-16. Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien. If proceedings to procure a tax deed are not commenced within six years after the date of the tax sale certificate on which the proceedings are based, the tax sale certificate, the lien for taxes, the lien of any taxes paid by the holder of the tax sale certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The county treasurer shall cancel the certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax sale certificate and the lien of subsequent tax receipts held by the owner of the tax sale certificate are barred and of no validity.
Source: SL 1909, ch 10, § 1; SL 1913, ch 355; SL 1915, ch 294; RC 1919, § 6806; SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 2008, ch 37, § 67.
