Any tax certificate on real property upon which any tax is delinquent pursuant to § 10-21-7.3 may be sold pursuant to this chapter.
S.D. Codified Laws § 10-23-33
Sale of tax certificate where electronically transmitted taxes delinquent
Source: SL 1995, ch 63, § 4; SL 2018, ch 63, § 109.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.