reglab/housing_qa huggingface dataset:
SD Codified L § 10-26-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-6 - Affidavit of completed service of notice to take tax deed--Form.

10-26-6. Affidavit of completed service of notice to take tax deed--Form.The treasurer shall file in the treasurer's office and in the auditor's office on or before November twentieth of the year in which the list is prepared and filed an affidavit of completed service that tax deed will issue, which shall be substantially in the following form:"AFFIDAVIT OF COMPLETED SERVICE OF NOTICE TO TAKE TAX DEED"State of South DakotaCounty of ______________ ss."______________, being first duly sworn, on oath states that he or she is (agent or attorney for) the duly elected, qualified, and acting county treasurer of __________ county, South Dakota; that he or she has conducted the proceedings to take TAX DEED FOR SAID REAL ESTATE, PURSUANT TO THE PROVISIONS OF CHAPTER 10-26 of the South Dakota Codified Laws. Affiant further states that he or she filed in the office of the county treasurer and county auditor a copy of the DELINQUENT TAX LIST and posted one, at the place designated by the county commissioners for posting legal notices at the county courthouse pursuant to §17-3-1 of the South Dakota Codified Laws and sent such notices, as required by this chapter. Affiant further states that he or she caused notice to be served by publishing the same once a week for two successive weeks in the official newspaper of the county; and proof of such publication is attached hereto and made a part of this affidavit. That such service is now complete in all things and the costs and expenses in connection therewith were as follows:(Here insert a list of all costs and expenses) (Signed) __________"Subscribed and sworn to before me this ______ day of ______, 20 ______.__________Notary Public" Source: SL 1953, ch 479, §2; SL 1966, ch 257, §2; SL 1984, ch 74, §5; SL 1986, ch 97; SL 2008, ch 37, §84.
SD Codified L § 10-26-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-7 - Execution of tax deed--Form.

10-26-7. Execution of tax deed--Form.The treasurer shall execute a tax deed to the county of any piece or parcel or lot of land and shall include in the deed any number of descriptions, which may be substantially in the following form:"I, __________, treasurer of the county of __________ do hereby certify that pursuant to chapter 10-26 of the South Dakota Codified Laws in proceedings to enforce the payment of taxes delinquent upon real estate for six years or more, in the county of __________, I did on or before the tenth day of September __________, file in my office and in the office of the county auditor, a list of all taxes upon all real property which appear from the tax records to be delinquent, in the office of the county treasurer in said county."And it appearing that such real property has not been redeemed; that notice of right to redeem has been given as required by law; that sixty days have expired since the completed service of such notice; that such real property was charged on the tax list, and that the same was legally advertised."NOW, THEREFORE, THIS INDENTURE made this __________ day of __________, _______, by __________, treasurer of said county, party of the first part, and the said __________ county, party of the second part, I do, therefore, pursuant to the statute in such cases made and provided, convey the said piece, parcel or lot or pieces, parcels or lots of land in fee simple to __________ county as provided by said chapter 10-26 of the South Dakota Compiled Laws of 1967, described as follows, to wit: to have and to hold the said mentioned tract or parcel of land, with the appurtenances thereto belonging, to __________ county, the said party of the second part, and its assigns forever, in as full and ample manner as the said treasurer of said county is empowered by law to convey the same."In Testimony Whereof, the said _______________ treasurer of the said county of _______________ has hereunto set his hand and seal on the day and year aforesaid."ATTEST:__________Treasurer of __________ county____________________________ Auditor of __________ county "ACKNOWLEDGMENT"State of South DakotaCounty of ______________ ss."On this __________ day of __________, in the year __________, before me personally appeared __________ county treasurer of the said county of __________ known to me to be the person who is described in and who executed the within instrument and acknowledged to me that he executed the same.____________________"Office of Register of DeedsState of South Dakota ss.______________ County"I hereby certify that the within instrument was filed in this office for record on the __________ day of __________ A. D., __________ at __________ o'clock ______m., and recorded in Volume __________ of __________ on page __________.REGISTER OF DEEDSBy _______________ Deputy" Source: SL 1953, ch 479, §3; SL 1966, ch 257, §3; SL 1982, ch 28, §7; SL 2008, ch 37, §85.
SD Codified L § 10-26-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-8 - Copy of affidavit attached to delinquent tax record.

10-26-8. Copy of affidavit attached to delinquent tax records.The county treasurer shall attach a copy of the affidavit of completed service to the copy of delinquent taxes on file in the treasurer's office and that of the county auditor's office. Source: SL 1953, ch 479, §4; SL 1966, ch 257, §4; SL 2008, ch 37, §86.
SD Codified L § 10-26-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-9 - No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.

10-26-9. No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.The county treasurer may not charge or collect any fee for any of the services required of the treasurer in this chapter. However, the county treasurer may appoint an agent or attorney, with the approval of the board of county commissioners, at such compensation as the board may determine, to assist the county treasurer in administering the provisions of this chapter. Source: SL 1953, ch 479, §5; SL 1966, ch 257, §5; SL 2008, ch 37, §87.
SD Codified L § 10-26-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-10 - Chapter alternative to other procedures.

10-26-10. Chapter alternative to other procedures.The provisions of this chapter are deemed to be supplemental and in addition to, but not in lieu of the present procedure provided by law for the collection of unpaid real estate taxes and the taking of tax deeds. Source: SL 1953, ch 479, §6; SL 1966, ch 257, §6.
SD Codified L § 10-27-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-1 - Injunction against tax collection prohibited--Form of remedy.

10-27-1. Injunction against tax collection prohibited--Form of remedy.No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in §10-27-2. Source: SL 1915, ch 289, §1; RC 1919, §6826; SDC 1939, §57.0901; SL 2008, ch 37, §88.
SD Codified L § 10-27-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-2 - Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.

10-27-2. Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.Any person against whom any tax is levied or who may be required to pay the tax, who pays the tax prior to the tax becoming delinquent and under protest to the treasurer authorized to collect the tax, giving notice at the time of payment of the reasons for such protest may, at any time within thirty days thereafter, commence an action against such treasurer for the recovery of the tax in any court of competent jurisdiction. If the court determines that the tax was wrongfully collected, in whole or in part, for any reason going to the merits of the tax, the court shall enter judgment accordingly, and such judgment shall be paid in preference to any other claim against the county, upon the final determination of the action. A pro rata share of the money so refunded shall be charged to the state and each taxing district which may have received any part of the tax. The right of appeal shall exist for both parties as in other civil actions. Source: SL 1915, ch 289, §1; RC 1919, §6826; SDC 1939, §57.0901; SL 1994, ch 83, §4.
SD Codified L § 10-27-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-3 - Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender.

10-27-3. Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender.In any action or proceeding to recover real property sold for taxes, or to invalidate or cancel any tax sale certificate, tax deed, or other tax sale proceeding, the party seeking such relief shall specify and tender in the party's pleading the amount of the tax, if any, that the party concedes to be due. If any opposing party who claims an interest in the tax or property serves and files a pleading accepting the amount so tendered, the party seeking relief shall within ten days thereafter deposit the sum tendered with the county treasurer of the county or counties involved, and take and file with the clerk of the court the receipt provided by the treasurer for the deposit. Source: SL 1897, ch 28, §133; SL 1901, ch 56, §1; RPolC 1903, §2214; SL 1903, ch 70; RC 1919, §6825; SDC 1939, §57.0902; SL 1992, ch 80, §204; SL 2008, ch 37, §89.
SD Codified L § 10-27-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered.

10-27-4. Dismissal of action on failure by plaintiff to deposit amount tendered.If such deposit is not made by the party seeking the relief within ten days after service and filing an acceptance of the same by any party, the action shall be dismissed upon the merits with costs to the party seeking relief. Source: SL 1901, ch 56, §1; RPolC 1903, §2214; SL 1903, ch 70; RC 1919, §6825; SDC 1939, §57.0902.
SD Codified L § 10-27-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-5 - Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.

10-27-5. Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.If the party seeking relief asserts the invalidity of the tax, its application or its legal existence as a lien or claim against the property involved, as distinguished from irregularities in procedure no tender may be required as to any portion properly asserted to be invalid or void as a tax for any reason going to its base or legal existence. In all such cases, the court in the action or proceeding shall first determine the question of the legality or existence of any tax and, if necessary, to make proper assessment, calculation, and order as to the amount, if any, which should have been legally paid. All of this shall be determined as of the date when the assessment and levy was or should have been made, except that the due date of the tax shall be established as the first day of January next following the date when an assessment originally was or should have been made. The court shall enter its order directing the party seeking relief to deposit a sum with interest at the Category G rate of interest as established in §54-3-16 from the date when the tax originally became or should have become due. Source: SDC 1939, §57.0902; SL 1983, ch 28, §27; SL 1984, ch 319, §11; SL 1999, ch 53, §7; SL 2000, ch 226, §7.
SD Codified L § 10-27-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-6 - Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit.

10-27-6. Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit.If the court finds that the party seeking relief was prevented from paying the tax because of lack of any original legal assessment, equalization, levy, or listing of the tax and that the party or the party's predecessors in interest in good faith failed or neglected to pay the tax on that account, the court may waive the requirement of deposit of interest. However, this provision does not relieve the county and taxing districts involved from payment of interest to the person who may originally have paid the tax or any part of the tax to or for them if the county has been made a party to the action. The court's order may direct the deposit to be made within such time as the court deems just but not less than ten days nor more than ninety days may be allowed for the deposit. Unless the party seeking such relief makes the deposit within such time as ordered, or stays the order by appeal to the Supreme Court, the action shall be dismissed upon the merits upon motion of any party to the action. If the party seeking relief makes the deposit as directed by the court, the action or proceeding shall then proceed to final determination, upon all issues involved. The making of the deposit is not an admission, estoppel, or other legal conclusion for or against any party. The making of the deposit may be considered only as a security for the purposes contemplated by this chapter. Source: SDC 1939, §57.0902; SL 2008, ch 37, §90.
SD Codified L § 10-27-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-7 - Judgment directing disposition of deposit--Payments by county directed.

10-27-7. Judgment directing disposition of deposit--Payments by county directed.The fund when deposited shall be held by the county treasurer subject to the final judgment of the court in the action or proceeding. In the judgment the court may direct payment from the fund sums it finds to be due to any of the parties involved. If the county involved has been made a party, the court may direct the retention of a sum by the county and also adjudge that the county pay to the parties entitled thereto a sum as the court finds to be due, which sum may not exceed the amount which the county would have originally received from the tax collection or proceeding and at the Category A rate of interest as established in §54-3-16 thereon from that date. In these cases the amount adjudged to be paid by the county shall be paid immediately unless stayed by appeal and the sum paid shall be charged proportionately to the taxing districts involved. Source: SDC 1939, §57.0902; SL 1983, ch 28, §28; SL 1984, ch 319, §12.
SD Codified L § 10-27-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-8 - Costs in action for recovery of property sold for taxes.

10-27-8. Costs in action for recovery of property sold for taxes.Costs in such action or proceeding shall be allowed according to determination of the issues as litigated and in the amounts prescribed by statute relating to costs generally in circuit and Supreme Courts. Source: SL 1893, ch 160, §1; RPolC 1903, §2225; RC 1919, §6824; SDC 1939, §57.0902.
SD Codified L § 10-27-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 27 - Actions For Refund And Invalidation Of Taxes|Section 10-27-9 - Appeals to Supreme Court in action to recover property sold for taxes.

10-27-9. Appeals to Supreme Court in action to recover property sold for taxes.From any order directing a deposit to be made under this chapter, or from the final judgment of the court, any party may appeal to the Supreme Court under the same terms and conditions as other appeals may be taken from the circuit court to the Supreme Court. Source: SDC 1939, §57.0902.
SD Codified L § 10-28-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-1 - Secretary to assess operating property.

10-28-1. Secretary to assess operating property.All property, real and personal, belonging to any railroad company in this state actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "operating property," and shall be assessed for the purposes of taxation by the secretary of revenue, and not otherwise. Source: SDC 1939, §57.1301; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-2 - Assets included in operating property.

10-28-2. Assets included in operating property.The term "operating property" shall mean and include all tracks and right-of-way, station grounds, all structures, and improvements on such right-of-way or station grounds, all rights and franchises, all rolling stock and car equipment, and all other property, real or personal, tangible or intangible, connected with or used in the operation of the railroad, including real estate contiguous to railroad right-of-way or station grounds held for reasonable expansion or future development. Source: SL 1915, ch 100, §5; RC 1919, §6600; SL 1923, ch 112; SDC 1939, §57.1301.
SD Codified L § 10-28-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-4 - Annual statement of railroad property occupied by warehousemen and others.

10-28-4. Annual statement of railroad property occupied by warehousemen and others.It shall be the duty of each and every railroad company operating in this state, on or before May first of each year, to furnish the Department of Revenue a statement in addition to that required by §10-28-3, which statement shall describe each site occupied by any public warehouse, retail coal dealer, lumber dealer, or other occupant, upon the right-of-way, depot grounds, or warehouse lots of said railroad company. Such statement shall contain the name of the carrier, name of each individual lessee of such site, size of leased site, and value thereof. Source: SDC 1939, §§57.1303, 60.0503; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-5 - Addition to assessment value on failure of railroad to make statements.

10-28-5. Addition to assessment value on failure of railroad to make statements.In case the proper officer of any railroad company shall fail to make the statement under oath required by §§10-28-3 and 10-28-4, at the time therein provided, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value of the property of such company. Source: SDC 1939, §57.1304; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-6 - Annual list of warehousemen and other occupants of railroad property--Contents.

10-28-6. Annual list of warehousemen and other occupants of railroad property--Contents.The Department of Revenue is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located. Source: SDC 1939, §§57.1303, 60.0503; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-7 - Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.

10-28-7. Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.The secretary of revenue shall assess the operating property of railroads on the seventh day of July and if the seventh day of July falls on Sunday or on a legal holiday, then the following day, each year. The ownership and valuation of the assessment shall be as of January first each year, and shall be made upon the main line or lines and branches thereof and all sidetracks outside the limits of cities and incorporated towns within the state, separately. Source: SDC 1939, §57.1305; SL 1992, ch 60, §2; SL 1996, ch 77, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-8 - Capital stock and other property included--Nonoperating property excepted.

10-28-8. Capital stock and other property included--Nonoperating property excepted.The assessment by the secretary of revenue shall include capital stock and all other property of railroad companies, except such property as is found by the secretary of revenue to be nonoperating property as defined in §§10-28-10 and 10-28-11. Source: SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-9 - Allocation of valuation for railroad operating partly without state.

10-28-9. Allocation of valuation for railroad operating partly without state.If any railroad company owns or uses operating property partly within and partly without this state, the secretary of revenue shall determine the value of the entire operating property of such railroad and shall allocate or assign a part of said value to this state by the use of such factors or methods as are reasonable and equitable. Source: SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-28-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 28 - Taxation Of Railroad Operating Property|Section 10-28-10 - Local assessment of nonoperating property permitted.

10-28-10. Local assessment of nonoperating property permitted.All property of such railroad company, both real and personal, not actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "nonoperating property," and nothing in this chapter shall be so construed as to prevent the local assessment and taxation of said "nonoperating property." Source: SL 1897, ch 28, §48; RPolC 1903, §2113; SL 1907, ch 64, §1; re-en SL 1913, ch 347, §1; SL 1915, ch 100, §1; RC 1919, §6596; SDC 1939, §57.1301.