reglab/housing_qa huggingface dataset:
SD Codified L § 10-22-53 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-53 - Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.

10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state. Source: SL 1915, ch 296, §12; RC 1919, §6822; SDC 1939, §57.1026; SL 1943, ch 291; SL 1992, ch 80, §201; SL 2018, ch 63, §64.
SD Codified L § 10-22-54 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-54 - Action in another state or federal court.

10-22-54. Action in another state or federal court.The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts. Source: SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §65.
SD Codified L § 10-22-55 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-55 - Ancillary remedies and proceedings.

10-22-55. Ancillary remedies and proceedings.The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under §10-22-53 or 10-22-54 may be brought. Source: SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §66.
SD Codified L § 10-22-56 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-56 - Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.

10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute. Source: SL 1915, ch 296, §12; RC 1919, §6822; SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §67.
SD Codified L § 10-22-57 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-57 - Defenses--Reassessment--Judgment for correct amount due.

10-22-57. Defenses--Reassessment--Judgment for correct amount due.In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes are delinquent. If, in the court's opinion, the assessment or any subsequent proceeding is void or is voidable by the omission or commission of any act required or prohibited, the court shall reassess the property or order the property to be reassessed by the director of equalization acting at the time of the order. The court shall render judgment for the correct amount of taxes due from the defendant for that year or years. Source: SL 1915, ch 296, §13; RC 1919, §6823; SDC 1939, §57.1027; SL 1989, ch. 82, §41; SL 1992, ch 80, §202; SL 2018, ch 63, §68.
SD Codified L § 10-22-58 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.

10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected. Source: SDC 1939, §57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, §3; SL 1992, ch 80, §203; SL 2018, ch 63, §69.
SD Codified L § 10-22-59 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-59 - Reciprocal enforcement of tax liability with other states--Proof of authority.

10-22-59. Reciprocal enforcement of tax liability with other states--Proof of authority.The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority. Source: SL 1953, ch 478, §1; SDC Supp 1960, §57.1029; SL 2018, ch 63, §70.
SD Codified L § 10-22-60 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement.

10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.The term, taxes, as used in §§10-22-59 and 10-22-61 means:(1)Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;(2)Any and all penalties lawfully imposed pursuant to a taxing statute; and(3)Interest charges lawfully added to the tax liability which constitutes the subject of the action. Source: SL 1953, ch 478, §2; SDC Supp 1960, §57.1029; SL 2018, ch 63, §71.
SD Codified L § 10-22-61 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-61 - Attorney general authorized to bring action in other states.

10-22-61. Attorney general authorized to bring action in other states.The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state. Source: SL 1953, ch 478, §3; SDC Supp 1960, §57.1029; SL 2018, ch 63, §72.
SD Codified L § 10-22-62 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 22 - Collection Of Delinquent Property Taxes|Section 10-22-62 - Applicability of chapter.

10-22-62. Applicability of chapter.The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement 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, §4; SL 2018, ch 63, §73; SL 2021, ch 44, § 44.
SD Codified L § 10-23-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-1 - Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.

10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes. Source: SL 1911, ch 243; RC 1919, §6797; SDC 1939, §57.1109; SL 1992, ch 60, §2; SL 2018, ch 63, §74.
SD Codified L § 10-23-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-1.1 - Application of assessment procedures.

10-23-1.1. Application of assessment procedures.The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in §9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection. Source: SL 1989, ch 95.
SD Codified L § 10-23-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-2 - Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.

10-23-2. Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list. Source: SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1913, ch 350, §4; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, §1; SL 1987, ch 64, §4; SL 2018, ch 63, §75.
SD Codified L § 10-23-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-2.1 - Additional notices to owner, special assessment certificate holder, and municipal finance officer.

10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipal finance officer.In addition to the notice required by §10-23-2, the treasurer shall send the notice containing the information provided in §§10-23-2.5 and 10-23-3 by first class mail or by electronic means to:(1)Any owner of the real property at the owner's last known address;(2)Any person holding a special assessment certificate which is a lien upon the real property; and(3)The municipal finance officer, if the property is located in a municipality.The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section. Source: SL 1984, ch 74, §1; SL 1985, ch 80, §1; SL 2010, ch 52, §2; SL 2012, ch 61, §5; SL 2018, ch 63, §76.
SD Codified L § 10-23-2.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-2.3 - Publication of information about delinquent taxpayer authorized.

10-23-2.3. Publication of information about delinquent taxpayer authorized.The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued. Source: SL 1988, ch 98, §1; SL 1989, ch 96; SL 2018, ch 63, §78.
SD Codified L § 10-23-2.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-2.4 - Notice to seller and buyer under contract for deed.

10-23-2.4. Notice to seller and buyer under contract for deed.The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes. Source: SL 1989, ch 94; SL 2018, ch 63, §79.
SD Codified L § 10-23-2.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-2.5 - Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.

10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to §10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by §10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties. Source: SL 2010, ch 52, §1; SL 2018, ch 63, §80.
SD Codified L § 10-23-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-3 - Contents of notice of sale.

10-23-3. Contents of notice of sale.The notice required by §10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:(1)The time and place of the sale;(2)A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;(3)The name of the parties, against whom the taxes are assessed or current owner of record; and(4)The amount of taxes due. Source: SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, §2; SL 2018, ch 63, §81.
SD Codified L § 10-23-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-4 - Combined description of tracts assessed to same person.

10-23-4. Combined description of tracts assessed to same person.If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract. Source: SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, §1.
SD Codified L § 10-23-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-5 - Charge against property for publication--Payment of cost of publication.

10-23-5. Charge against property for publication--Payment of cost of publication.The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to §10-23-2.3. The fee collected pursuant to this section shall be deposited in the county general fund. The county shall pay the cost of publication for the information published pursuant to §10-23-2.3. Source: SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1973, ch 61; SL 1976, ch 94; SL 1984, ch 73, §2; SL 1988, ch 98, §2; SL 1998, ch 65, §1; SL 2018, ch 63, §82.
SD Codified L § 10-23-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-6 - Amounts paid to newspapers for publication of notice of sale.

10-23-6. Amount paid to newspapers for publication of notice of sale.Within thirty days after the completed publication required by §10-23-2, each official newspaper in which the notice was published shall receive one-third of the fee charged to the delinquent property for advertising. If the notice was published in one or two official newspapers, each newspaper may only receive one-third of the fee charged and the balance shall be deposited in the county general fund. Source: SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1913, ch 350, §4; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2018, ch 63, §83.
SD Codified L § 10-23-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-7 - Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.

10-23-7. Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in §43-31-1. Source: SL 1897, ch 28, §116; RPolC 1903, §2195; SL 1905, ch 53; SL 1913, ch 338, §2; SL 1913, ch 350, §5; RC 1919, §6786; SL 1929, ch 248; SDC 1939, §57.1102; SL 1980, ch 296, §2; SL 2018, ch 63, §84.
SD Codified L § 10-23-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 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.

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.Before making a sale of a tax certificate, the treasurer shall offer a tax certificate for each separate parcel of real property for sale in the numerical order in which it appears on the tax list and receive bids for the tax certificate. If any person bids the full amount of the taxes, interest, and costs due, stating in the bid the lowest rate of interest per year at which the bidder will pay the taxes assessed and due against the property, the treasurer shall sell and issue to that bidder the tax certificate. In no case may the rate of interest exceed the rate named in the bid. The bid offered on the tax certificate at the lowest rate of interest per year is considered the best bid. No rate of interest higher than ten percent per year is a valid bid pursuant to this section. Upon redemption of a tax certificate that has been sold or assigned to a purchaser other than the county, a fee shall be deducted from the proceeds paid to the holder of the tax certificate. The county commission may, by resolution, establish a fee not to exceed fifty dollars. No property owner may be assessed this additional fee. The fee shall be deposited in the county general fund. Source: SDC 1939, §57.1103; SL 1983, ch 28, §24; SL 1984, ch 75, §1; SL 1986, ch 95; SL 1988, ch 99; SL 1999, ch 53, §4; SL 2018, ch 63, §85.
SD Codified L § 10-23-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-9 - New sale on bidder's failure to pay--Civil action against bidder.

10-23-9. New sale on bidder's failure to pay--Civil action against bidder.If any person bidding fails to pay the amount due, the treasurer may again offer the tax certificate for sale if the sale has not been closed. If the sale has been closed, the treasurer may again advertise the tax certificate by one notice posted for two weeks on the door of the courthouse. After the additional two week posting, the tax certificate may be sold at public sale or the treasurer may recover the amount by civil action brought in the name of the county in which the sale was held. Source: SL 1897, ch 28, §118; RPolC 1903, §2197; RC 1919, §6788; SDC 1939, §57.1104; SL 2018, ch 63, §86.
SD Codified L § 10-23-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-10 - Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.

10-23-10. Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales. Source: SL 1911, ch 243; RC 1919, §6797; SDC 1939, §57.1109; SL 2018, ch 63, §87.
SD Codified L § 10-23-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-11 - Return of sale to be filed with county auditor--Contents.

10-23-11. Return of sale to be filed with county auditor--Contents.On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing:(1)Each tax certificate sold;(2)The name of each purchaser and the amount paid; and(3)A copy of the notice of the sale, with an affidavit of publication.The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list. Source: SL 1897, ch 28, §119; RPolC 1903, §2198; SL 1913, ch 350, §6; RC 1919, §6789; SDC 1939, §57.1111; SL 2018, ch 63, §88.
SD Codified L § 10-23-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 23 - Sale Of Real Property For Taxes And Assessments|Section 10-23-12 - Private sale of tax certificate not sold at public sale--Tax receipt.

10-23-12. Private sale of tax certificate not sold at public sale--Tax receipt.After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale at the treasurer's office to any person who will pay the amount of taxes, penalty, and costs due on the property. The treasurer shall deliver to each purchaser a tax certificate as provided by law and make out a receipt for the taxes on the real property and file a receipt with the county auditor. Source: SL 1897, ch 28, §122; RPolC 1903, §2201; RC 1919, §6792; SDC 1939, §57.1105; SL 2018, ch 63, §89.