reglab/housing_qa huggingface dataset:
SD Codified L § 10-23-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-14 - Mistaken or wrongful sale of tax certificate--Refund to purchaser.

10-23-14. Mistaken or wrongful sale of tax certificate--Refund to purchaser.If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest at the Category A rate of interest as established in §54-3-16 from the date of the payment. The refund shall continue until paid or until notice is served by the treasurer, either personally or by registered or certified mail, upon the purchaser, the purchaser's heirs, assigns, or personal representatives, demanding that the tax certificate be surrendered for cancellation. Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 1983, ch 28, §25; SL 1984, ch 319, §9; SL 2018, ch 63, §91.
SD Codified L § 10-23-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-15 - Assessment canceled by federal or state government after sale--Refund to purchaser

10-23-15. Assessment canceled by federal or state government after sale--Refund to purchaser.If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in §10-23-14. Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §92.
SD Codified L § 10-23-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-16 - Tax liability after assessment for which property sold with refund to purchaser.

10-23-16. Tax liability after assessment for which property sold with refund to purchaser.If any real property on which taxes are refunded to the purchaser as provided in §§10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property. Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §93.
SD Codified L § 10-23-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.

10-23-17. Apportionment to taxing districts of refunds to purchaser.The taxes refunded as provided in §§10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied. Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §94.
SD Codified L § 10-23-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-18 - Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumptive evidence of the regularity of all prior proceedings. Source: SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §95.
SD Codified L § 10-23-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-19 - Treasurer's fees--Notation of deed in tax certificate records.

10-23-19. Treasurer's fees--Notation of deed in tax certificate records.The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposite the description of the real property. Source: SL 1897, ch 28, §121; RPolC 1903, §2200; RC 1919, §6791; SDC 1939, §57.1107; SL 1986, ch 96; SL 2018, ch 63, §96.
SD Codified L § 10-23-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-20 - Tax receipt for property described in tax certificate.

10-23-20. Tax receipt for property described in tax certificate.In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate. Source: SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §97.
SD Codified L § 10-23-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-21 - Assignment of tax certificate--Presentation to and entry by treasurer.

10-23-21. Assignment of tax certificate--Presentation to and entry by treasurer.Any tax certificate issued pursuant to §10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry. Source: SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §98.
SD Codified L § 10-23-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-22 - Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.

10-23-22. Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid become delinquent. The purchaser or assignee shall have the same lien for the taxes paid subsequently and may add the taxes to the amount paid under the original tax certificate, provided that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was levied. Source: SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §99.
SD Codified L § 10-23-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-23 - Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.

10-23-23. Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.Any tax certificate sold for delinquent special assessments pursuant to §10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to the amount of each special assessment certified interest at the Category G rate of interest as established in §54-3-16. No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment. Source: SDC 1939, §57.1109; SL 1983, ch 28, §26; SL 1984, ch 319, §10; SL 1999, ch 53, §5; SL 2000, ch 226, §5; SL 2018, ch 63, §100.
SD Codified L § 10-23-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-24 - Bidding off on behalf of county as purchaser at tax sale.

10-23-24. Bidding off on behalf of county as purchaser at tax sale.If there are no other bidders offering the amount due under a tax certificate sale, the treasurer may bid off all or any tax certificate offered at the sale for the amount of taxes, penalty, interest, and costs due and unpaid on the property, in the name of the county. The county may acquire all the rights, both legal and equitable, that any purchaser may acquire by reason of the purchase. Source: SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §101.
SD Codified L § 10-23-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-25 - Tax certificate issued to county--Tax receipt not issued--Interest.

10-23-25. Tax certificate issued to county--Tax receipt not issued--Interest.If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in §54-3-16. Source: SDC 1939, §57.1108; SL 1981, ch 92; SL 1984, ch 319, §38; SL 1999, ch 53, §6; SL 2000, ch 226, §6; SL 2018, ch 63, §102.
SD Codified L § 10-23-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-26 - Readvertising and sale not permitted after acquisition by county.

10-23-26. Readvertising and sale not permitted after acquisition by county.If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in §10-23-24, the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property. Source: SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §103.
SD Codified L § 10-23-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-27 - Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.

10-23-27. Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes shall be paid in full, including the amount for which the tax certificate was bid off. Source: SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §104.
SD Codified L § 10-23-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-28 - Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.

10-23-28. Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in §10-23-27. The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale. Source: SL 1897, ch 28, §127; RPolC 1903, §2206; RC 1919, §6796; SDC 1939, §57.1108; SL 2018, ch 63, §105.
SD Codified L § 10-23-28.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-28.1 - Sale of tax certificates prohibited unless section waived by county commissioners.

10-23-28.1. Sale of tax certificates prohibited unless section waived by county commissioners.Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23, 10-24, and 10-25. Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments. Source: SL 2006, ch 43, §1; SL 2007, ch 51, §1; SL 2018, ch 63, §106.
SD Codified L § 10-23-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-29 - Tax sales not invalidated by irregularities.

10-23-29. Tax sales not invalidated by irregularities.No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold. Source: SL 1897, ch 28, §134; RPolC 1903, §2215; RC 1919, §6807; SDC 1939, §57.1112; SL 2018, ch 63, §107.
SD Codified L § 10-23-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements.

10-23-32. Chapter applicable to collection of taxes owed on unreported improvements.The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, and §§10-21-31 and 10-21-32. Source: SL 1989, ch 85, §5; SL 2018, ch 63, §108; SL 2021, ch 44, § 44.
SD Codified L § 10-23-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-33 - Sale of tax certificate where electronically transmitted taxes delinquent.

10-23-33. Sale of tax certificate where electronically transmitted taxes delinquent.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. Source: SL 1995, ch 63, §4; SL 2018, ch 63, §109.
SD Codified L § 10-24-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-1 - Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.

10-24-1. Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purchase, other taxes subsequently paid, and interest on the taxes at the same rate from the date of the payment. The treasurer shall enter a memorandum of the redemption in the list of sales and give a receipt for the redemption to the person redeeming the tax certificate. The treasurer shall also file the receipt with the county auditor. The treasurer shall hold the money subject to the order of the purchaser, the purchaser's agent, or the purchaser's attorney. Source: SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §45; SL 2018, ch 63, §110.
SD Codified L § 10-24-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-2 - Return of tax certificate as release of claims--Notations in record by treasurer.

10-24-2. Return of tax certificate as release of claims--Notations in record by treasurer.If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate." Source: SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §46; SL 2018, ch 63, §111.
SD Codified L § 10-24-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-4 - No fees for services in redemption.

10-24-4. No fees for services in redemption.No fee may be charged for any service provided for in §§10-24-1 to 10-24-3, inclusive. Source: SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §48.
SD Codified L § 10-24-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-5 - Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.

10-24-5. Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate. Source: SL 1897, ch 28, §126; RPolC 1903, §2205; RC 1919, §6798; SL 1933, ch 65; SDC 1939, §57.1114; SL 2004, ch 87, §1; SL 2018, ch 63, §113.
SD Codified L § 10-24-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-6 - Payment of subsequent taxes without full redemption from county--Receipt.

10-24-6. Payment of subsequent taxes without full redemption from county--Receipt.If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid. Source: SL 1933, ch 65; SDC 1939, §57.1114; SL 2018, ch 63, §114.
SD Codified L § 10-24-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-8 - Disinterested persons not granted lien or claim.

10-24-8. Disinterested persons not granted lien or claim.Nothing contained in §10-24-5 or 10-24-6 grants a disinterested person redeeming or paying taxes a lien on the real property or a claim against owners or lienholders, except an agreement a disinterested person may have by contract with the owners or lienholders or by law. Source: SDC 1939, §57.1114; SL 2008, ch 37, §50; SL 2018, ch 63, §116.
SD Codified L § 10-24-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 24 - Redemption From Tax Sales|Section 10-24-16 - Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.

10-24-16. Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.Any person who has a lien on any real property sold or about to be sold for taxes or on which the taxes are delinquent and unpaid may redeem from the tax sale if the real property is subject to redemption or may pay the taxes, interest, penalty, and costs that are delinquent. The receipt of the treasurer or the tax certificate of redemption constitutes an increase of the amount of the lien held by the party paying the taxes or making the redemption. The amount paid and the interest on the amount at the rate specified in the lien instrument, or if none is specified then at the rate that the taxes would bear according to law, shall be collected with, as a part of, and in the same manner as the amount secured by the original lien. Source: SL 1913, ch 343; RC 1919, §2918; SDC 1939, §37.3201; SL 2008, ch 37, §57; SL 2018, ch 63, §124.