2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 25 - Tax Deeds
§ 10-25-43 Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.
10-25-43. Resolution of county commissioners for reconveyance to record owner--Quitclaim deed. Reconveyance pursuant to § 10-25-41 may be authorized only by resolution of the county commissioners duly published in their minutes, and the reconveyance may be made only after the time for appealing from the resolution has expired. The reconveyance shall be made by quitclaim deed substantially in the form provided by chapter 43-25 and may be made only upon payment in cash of the price fixed by the resolution of the county commissioners. The quitclaim deed shall be executed by the treasurer and attested by the auditor under seal. The quitclaim deed has the effect only of releasing the title and claim that the county and the taxing districts represented by the county have under the tax deed and any of the taxes that are paid as a part of the price fixed by the county commissioners.
Source: SDC 1939, § 57.1125; SL 1943, ch 292; SL 2008, ch 37, § 79.
