2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 25 - Tax Deeds
§ 10-25-4 Additional persons entitled to notice where property subject to municipal special assessment.
10-25-4. Additional persons entitled to notice where property subject to municipal special assessment. If the real property is situated within a municipal corporation, notice also shall be served upon the following:
(1) The holder of any special assessment certificate that is a lien upon the real estate;
(2) The holder of any tax certificate issued upon sale for any special assessment;
(3) If bonds have been issued in lieu of assessment certificates, upon the holder of the bond last maturing; and
(4) The city auditor or town clerk of the municipal corporation.
The service provided for in this section may be made only upon those persons described in this section whose names and post-office addresses are known to the holder of the tax certificates or can be obtained from the treasurer of the municipal corporation or the county treasurer, as provided for in § 10-25-7.
Source: SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 60.
