Commencement of a proceeding as provided in §§ 10-25-16 to 10-25-18, inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§ 10-25-16 to 10-25-18, inclusive, means the completed service and filing of proof of service in the office of the treasurer which starts the running of the sixty days allowed for redemption.
S.D. Codified Laws § 10-25-19
Acts constituting commencement and completion of proceedings to procure tax deed
Source: SDC 1939, § 57.1118; SL 2008, ch 37, § 70; SL 2018, ch 63, § 142.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.