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2018 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - Sale Of Real Property For Taxes And Assessments
- § 10-23-1 Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
- § 10-23-1.1 Application of assessment procedures.
- § 10-23-2 Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
- § 10-23-2.1 Additional notices to owner, special assessment certificate holder, and municipal finance officer.
- § 10-23-2.2 Repealed.
- § 10-23-2.3 Publication of information about delinquent taxpayer authorized.
- § 10-23-2.4 Notice to seller and buyer under contract for deed.
- § 10-23-2.5 Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
- § 10-23-3 Contents of notice of sale.
- § 10-23-4 Combined description of tracts assessed to same person.
- § 10-23-5 Charge against property for publication--Payment of cost of publication.
- § 10-23-6 Amounts paid to newspapers for publication of notice of sale.
- § 10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.
- § 10-23-8 Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.
- § 10-23-9 New sale on bidder's failure to pay--Civil action against bidder.
- § 10-23-10 Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.
- § 10-23-11 Return of sale to be filed with county auditor--Contents.
- § 10-23-12 Private sale of tax certificate not sold at public sale--Tax receipt.
- § 10-23-13 Repealed.
- § 10-23-14 Mistaken or wrongful sale of tax certificate--Refund to purchaser.
- § 10-23-15 Assessment canceled by federal or state government after sale--Refund to purchaser
- § 10-23-16 Tax liability after assessment for which property sold with refund to purchaser.
- § 10-23-17 Apportionment to taxing districts of refunds to purchaser.
- § 10-23-18 Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
- § 10-23-19 Treasurer's fees--Notation of deed in tax certificate records.
- § 10-23-20 Tax receipt for property described in tax certificate.
- § 10-23-21 Assignment of tax certificate--Presentation to and entry by treasurer.
- § 10-23-22 Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
- § 10-23-23 Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
- § 10-23-24 Bidding off on behalf of county as purchaser at tax sale.
- § 10-23-25 Tax certificate issued to county--Tax receipt not issued--Interest.
- § 10-23-26 Readvertising and sale not permitted after acquisition by county.
- § 10-23-27 Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
- § 10-23-28 Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
- § 10-23-28.1 Sale of tax certificates prohibited unless section waived by county commissioners.
- § 10-23-29 Tax sales not invalidated by irregularities.
- § 10-23-30 , 10-23-31. Repealed.
- § 10-23-32 Chapter applicable to collection of taxes owed on unreported improvements.
- § 10-23-33 Sale of tax certificate where electronically transmitted taxes delinquent.
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