2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 25 - Tax Deeds
§ 10-25-21 Conveyance to county in lieu of tax deed--Maximum consideration.
10-25-21. Conveyance to county in lieu of tax deed--Maximum consideration. If any real property has been bid in by the county treasurer in the name of the county, at tax sale, and has not been redeemed from the sale, or the county has not assigned the certificate of sale, and sufficient time has elapsed since the sale that a tax deed may properly issue, the board of county commissioners may, in lieu of taking tax deed, procure from any person, firm, or corporation having any interest in the real property, real or apparent, a transfer by deed of the interest. However, the consideration for the transfer may not exceed the sum of fifteen dollars exclusive of taxes in connection with any one piece or parcel of land.
Source: SL 1943, ch 304, § 1; SDC Supp 1960, § 57.1117-1; SL 2008, ch 37, § 72.
