Chapter
SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
- S.D. Codified Laws § 10-23-1— Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes
- S.D. Codified Laws § 10-23-1.1— Application of assessment procedures
- S.D. Codified Laws § 10-23-2— Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list
- S.D. Codified Laws § 10-23-2.1— Additional notices to owner, special assessment certificate holder, and municipal finance officer
- S.D. Codified Laws § 10-23-2.2— 10-23-2.2. Repealed by SL 2018, ch 63, § 77
- S.D. Codified Laws § 10-23-2.3— Publication of information about delinquent taxpayer authorized
- S.D. Codified Laws § 10-23-2.4— Notice to seller and buyer under contract for deed
- S.D. Codified Laws § 10-23-2.5— Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty
- S.D. Codified Laws § 10-23-3— Contents of notice of sale
- S.D. Codified Laws § 10-23-4— Combined description of tracts assessed to same person
- S.D. Codified Laws § 10-23-5— Charge against property for publication--Payment of cost of publication
- S.D. Codified Laws § 10-23-6— Amount paid to newspapers for publication of notice of sale
- S.D. Codified Laws § 10-23-7— Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads
- S.D. Codified Laws § 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
- S.D. Codified Laws § 10-23-9— New sale on bidder's failure to pay--Civil action against bidder
- S.D. Codified Laws § 10-23-10— Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed
- S.D. Codified Laws § 10-23-11— Return of sale to be filed with county auditor--Contents
- S.D. Codified Laws § 10-23-12— Private sale of tax certificate not sold at public sale--Tax receipt
- S.D. Codified Laws § 10-23-13— 10-23-13. Repealed by SL 2018, ch 63, § 90
- S.D. Codified Laws § 10-23-14— Mistaken or wrongful sale of tax certificate--Refund to purchaser
- S.D. Codified Laws § 10-23-15— Assessment canceled by federal or state government after sale--Refund to purchaser
- S.D. Codified Laws § 10-23-16— Tax liability after assessment for which property sold with refund to purchaser
- S.D. Codified Laws § 10-23-17— Apportionment to taxing districts of refunds to purchaser
- S.D. Codified Laws § 10-23-18— Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings
- S.D. Codified Laws § 10-23-19— Treasurer's fees--Notation of deed in tax certificate records
- S.D. Codified Laws § 10-23-20— Tax receipt for property described in tax certificate
- S.D. Codified Laws § 10-23-21— Assignment of tax certificate--Presentation to and entry by treasurer
- S.D. Codified Laws § 10-23-22— Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt
- S.D. Codified Laws § 10-23-23— Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest
- S.D. Codified Laws § 10-23-24— Bidding off on behalf of county as purchaser at tax sale
- S.D. Codified Laws § 10-23-25— Tax certificate issued to county--Tax receipt not issued--Interest
- S.D. Codified Laws § 10-23-26— Readvertising and sale not permitted after acquisition by county
- S.D. Codified Laws § 10-23-27— Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county
- S.D. Codified Laws § 10-23-28— Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser
- S.D. Codified Laws § 10-23-28.1— Sale of tax certificates prohibited unless section waived by county commissioners
- S.D. Codified Laws § 10-23-29— Tax sales not invalidated by irregularities
- S.D. Codified Laws § 10-23-30— 10-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6
- S.D. Codified Laws § 10-23-32— Chapter applicable to collection of taxes owed on unreported improvements
- S.D. Codified Laws § 10-23-33— Sale of tax certificate where electronically transmitted taxes delinquent