reglab/housing_qa huggingface dataset:
SD Codified L § 10-25-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-20 - Tax deed on real property bid in by county.

10-25-20. Tax deed on real property bid in by county.If any real property has been bid in by the treasurer in the name of the county at the tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of purchase, and sufficient time has elapsed since the sale that a tax deed may be properly issued, the treasurer may issue a tax deed for the real property to the county. However, if the treasurer fails, refuses, or neglects to take proceedings for the issuance of a tax deed to the county, the treasurer shall, upon written application of the county commissioners, or the governing body of any municipality, school district, or township within the county that would be a beneficiary of the tax for which the property was sold, may give notice of intention to take tax deed as required by law. After the notice has been given and no redemption has been made within the time allowed, the treasurer shall issue a tax deed for the real property to the county. If the treasurer fails, refuses, or neglects to comply with the provisions of this section, the treasurer's duty to comply may be enforced by writ of mandamus. Source: SL 1897, ch 28, §128; RPolC 1903, §2207; SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, §6803; SL 1937, ch 206; SDC 1939, §57.1122; SL 2008, ch 37, §71; SL 2018, ch 63, §143.
SD Codified L § 10-25-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-21 - Conveyance to county in lieu of tax deed--Maximum consideration.

10-25-21. Conveyance to county in lieu of tax deed--Maximum consideration.If any real property has been bid in by the treasurer in the name of the county at tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of sale, and sufficient time has elapsed since the sale that a tax deed may be properly issued, the board of county commissioners may, in lieu of taking a tax deed, procure from any person who has any interest in the real property, real or apparent, a transfer by deed of the interest. However, consideration for the transfer may not exceed the sum of fifteen dollars exclusive of taxes in connection with any real property. Source: SL 1943, ch 304, §1; SDC Supp 1960, §57.1117-1; SL 2008, ch 37, §72; SL 2018, ch 63, §144.
SD Codified L § 10-25-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-22 - Compromise or abatement of taxes on property conveyed to county.

10-25-22. Compromise or abatement of taxes on property conveyed to county.If title to real property has been acquired by the county under the provisions of §10-25-21, the board of county commissioners may compromise, abate, or fully cancel any taxes previously extended against the real property. Source: SL 1943, ch 304, §2; SDC Supp 1960, §57.1117-1; SL 2008, ch 37, §73; SL 2018, ch 63, §145.
SD Codified L § 10-25-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-23 - Sale or rental of property conveyed in lieu of tax-deed proceedings.

10-25-23. Sale or rental of property conveyed in lieu of tax deed proceedings.Any sale or rental of real property acquired by a county by transfer in lieu of a tax-deed proceeding, shall be made in the same manner as provided for sale or rental of real property acquired by a tax deed. Source: SL 1943, ch 304, §3; SDC Supp 1960, §57.1117-1; SL 2018, ch 63, §146.
SD Codified L § 10-25-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-24 - County action to quiet title acquired by tax deed--Prosecution by state's attorney.

10-25-24. County action to quiet title acquired by tax deed--Prosecution by state's attorney.Any county that has acquired or may acquire title to any real property by tax deed may commence an action in the county to quiet the title to the real property. In any such action, several parcels of real property, contiguous or noncontiguous, may be included in one complaint and any person claiming any title to, interest in, or lien upon any of the real property may be joined as a defendant. If requested by the board of county commissioners, the state's attorney shall promptly commence and prosecute the action to final judgment. Source: SL 1941, ch 43, §1; SL 1943, ch 36; SDC Supp 1960, §37.1501-1; SL 2008, ch 37, §74; SL 2018, ch 63, §147.
SD Codified L § 10-25-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-25 - Procedure in quiet-title action--Bond not required of county.

10-25-25. Procedure in quiet title action--Bond not required of county.The procedure in the action commenced under §10-25-24 shall be conducted pursuant to the provisions of chapter 21-41, except the provisions of chapter 21-41 requiring the plaintiff to execute an indemnity bond, before entry of judgment to the defendants who are served by publication, are not applicable to the county. Source: SL 1941, ch 43, §1; SL 1943, ch 36; SDC Supp 1960, §37.1501-1; SL 2008, ch 37, §75; SL 2018, ch 63, §148.
SD Codified L § 10-25-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-26 - Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration.

10-25-26. Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration.The board of county commissioners may procure from any person who has any interest in the real property, real or apparent, a transfer, assignment, or satisfaction of the interest for the purpose of removing any cloud from the title of the real property. The authority granted in this section may be exercised either in lieu of an action to quiet title or in connection with an action. However, the consideration for the transfer, assignment, or satisfaction may not exceed twenty-five dollars in connection with any parcel of real property, the title to which is sought to be quieted or cloud to the title removed. The board of county commissioners may negotiate with any person having any interest, real or apparent, in any real property, for transfers, assignments, or satisfactions and may pay for the transfers, assignments, or satisfactions within the limitations provided in this section. Source: SL 1941, ch 43, §2; SDC Supp 1960, §37.1501-2; SL 2008, ch 37, §76; SL 2018, ch 63, §149.
SD Codified L § 10-25-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-27 - Rental of property acquired by county under tax deed--Apportionment of proceeds.

10-25-27. Rental of property acquired by county under tax deed--Apportionment of proceeds.The board of county commissioners shall control the rental of real property acquired by the county under tax deed. The rental proceeds from real property acquired by a county under tax deed shall, after deducting the expenses of collecting the proceeds, be apportioned by the county officials controlling the proceeds in the same manner as taxes are apportioned from the real property if the real property was still contributing in taxes. Source: SL 1933, ch 66; SDC 1939, §57.1123; SL 2018, ch 63, §150.
SD Codified L § 10-25-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-39 - Apportionment of proceeds of sale.

10-25-39. Apportionment of proceeds of sale.The proceeds of the sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, shall be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included in the proceeds of the sale. Source: SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, §6803; SL 1931, ch 113; SL 1933, ch 64; SL 1933, ch 198, §2; SL 1937, ch 83; SDC 1939, §57.1124; SL 2008, ch 37, §77; SL 2018, ch 63, §151.
SD Codified L § 10-25-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-40 - Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.

10-25-40. Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.After a county has sold and issued to a purchaser a deed to any real property for which the county has taken tax title, the county auditor shall cancel the taxes levied against the real property before the sale by the county and enter the cancellation on the records of the treasurer. If the tax deed to the county and the county deed to the purchaser is declared void by a court within three years of the execution of the tax deed to the county, the taxes shall be reinstated by the county auditor on the records of the county auditor and the records of the treasurer, and the treasurer shall place a lien against the real property. Source: SL 1949, ch 427, §§1, 2; SL 1953, ch 463; SDC Supp 1960, §57.1124-1; SL 2018, ch 63, §152.
SD Codified L § 10-25-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-41 - Reconveyance to record owner of real property held by county under tax deed--Consideration required.

10-25-41. Reconveyance to record owner of real property held by county under tax deed--Consideration required.The county commissioners may authorize a reconveyance by quitclaim deed to the record owner or the record owner's assignees or successors only of any real property held by the county under tax deed only. The reconveyance shall be for consideration not less than the total principal, interest, and costs of all taxes represented in the tax deed and any other taxes and interest which are unpaid on the real property. Source: SDC 1939, §57.1125; SL 1943, ch 292; SL 1974, ch 68, §10; SL 2018, ch 63, §153.
SD Codified L § 10-25-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-42 - Price, conditions, and qualifications required by county commissioners for reconveyance to record owner.

10-25-42. Price, conditions, and qualifications required by county commissioners for reconveyance to record owner.Nothing contained in §10-25-41 limits the discretion of the county commissioners to fix a higher price for the reconveyance or to annex to the reconveyance any conditions or qualifications as the county commissioners may establish. Source: SDC 1939, §57.1125; SL 1943, ch 292; SL 2008, ch 37, §78; SL 2018, ch 63, §154.
SD Codified L § 10-25-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-43 - Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.

10-25-43. Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.Reconveyance pursuant to §10-25-41 may be authorized only by resolution of the county commissioners published in the minutes, and the reconveyance may be made only after the time for an appeal from the resolution has expired. The reconveyance is made by quitclaim deed substantially in the form provided by chapter 43-25 and may be made only on payment in cash of the price fixed by the resolution of the county commissioners. The quitclaim deed is executed by the treasurer and attested by the county auditor under seal. The quitclaim deed has the effect only of releasing the title and claim that the county and the taxing districts represented by the county have under the tax deed and any of the taxes that are paid as a part of the price fixed by the county commissioners. Source: SDC 1939, §57.1125; SL 1943, ch 292; SL 2008, ch 37, §79; SL 2018, ch 63, §155.
SD Codified L § 10-25-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-44 - Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee.

10-25-44. Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee.No action may be commenced by the former owner or by any person claiming under him or her, to recover possession of any real property which has been sold and conveyed by deed for nonpayment of taxes or to avoid the deed, unless action is commenced within one hundred eighty days after the recording of the deed. No defense may be interposed or maintained by the former owner, or by any person claiming under him or her, in any action brought to quiet the title in the grantee in any tax deed, or by any person claiming under the grantee, in any tax deed issued and delivered by any treasurer unless the defense is interposed within one hundred eighty days after the recording of the tax deed in the office of the register of deeds in which the real property described in the tax deed is located. Source: SL 1901, ch 56, §1; RPolC 1903, §2214; SL 1903, ch 70; RC 1919, §6825; SDC 1939, §57.0903; SL 1941, ch 337; SL 1983, ch 77; SL 1993, ch 91; SL 2018, ch 63, §156.
SD Codified L § 10-25-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 25 - Tax Deeds|Section 10-25-45 - Denial of bid on county sale of tax deed property if bidder not current on property taxes.

10-25-45. Denial of bid on county sale of tax deed property if bidder not current on property taxes.If any person bidding on a county sale of tax deed property pursuant to this chapter is not current on all property taxes due within the county, the county may refuse to accept the bid from such person. Source: SL 2013, ch 50, §1.
SD Codified L § 10-26-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-1 - List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown.

10-26-1. List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown.The treasurer of each county within this state may make a list of all taxes upon all real property in the county that appear from the tax records to be delinquent for a period of at least six years and that have not been satisfied by payment, or redemption, or sale of real estate, against which such taxes are assessed, to actual purchasers. The list shall include all such taxes upon any real estate that may at any tax sale have been bid in for the county, except real estate upon which the county holds school loans, and shall include all tax judgments against lands that have not been sold or bid off for the payment of the judgment. If a tax judgment stands against any such real estate, unsatisfied, the taxes and interest shall be computed as if the judgment had not been taken, and a sale of the real estate under the provisions of this chapter satisfies the judgment. The list shall contain a description of each piece or parcel of land and each lot, block, and addition, upon which taxes have not been paid as specified in this section. Opposite each description the name of the owner to whom the taxes are assessed, if known, shall be specified. If the name of the owner is unknown, a statement to that effect shall be provided. The year for which the taxes are delinquent shall be shown giving the year and the amount of tax for each year including the penalty and interest for each year and the total aggregate amount of all taxes delinquent and the penalty and interest. The year given is deemed inclusive. Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 2008, ch 37, §80.
SD Codified L § 10-26-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-2 - Affidavit of treasurer attached to list--Filing of list.

10-26-2. Affidavit of treasurer attached to list--Filing of list.The treasurer shall attach to the list an affidavit to the effect that the list is a correct list and that the taxes as shown on the list are due, unpaid, and delinquent according to the records of the treasurer's office. The treasurer shall, on or before September tenth in the year in which the treasurer prepares the list, also file the list in the office of the county treasurer and county auditor of the treasurer's county. Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 2008, ch 37, §81.
SD Codified L § 10-26-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-3 - Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes.

10-26-3. Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes.The filing of such list and the mailing of notice as is required under §10-26-5.1 shall be deemed to give notice to the owners or owner and other persons interested of the real estate described therein of the statements or the matter therein appearing and shall have the effect of notice of all the proceedings provided for in this chapter for the enforcement of the payment of taxes on such real estate. Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 1984, ch 74, §4.
SD Codified L § 10-26-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-4 - Notice that tax deed will issue--Service on owner and posting--Form of notice.

10-26-4. Notice that tax deed will issue--Service on owner and posting--Form of notice.On or before October tenth in the year in which the list of unpaid taxes is prepared by the treasurer and after the filing of the list as required by this chapter, the county treasurer shall give notice that tax deed will issue on the lands described in the delinquent tax list by serving notice to take tax deed by county on the recorded owner of the property. Notice shall be served either in person or by registered or certified mail sent to the recorded owner's last known address and posting a copy of the list at the place designated by the county commissioners under the provisions of §17-3-1 in the county in which the lands are situated. A notice in substantially the following form shall be attached to the list:"NOTICE TO TAKE TAX DEED BY COUNTY"NOTICE IS HEREBY GIVEN to all persons, firms, or corporations, who have, or claim any estate, right, title, or interest on, or claim to, or lien upon, any of the several pieces or parcels or lots of lands described in the list hereto attached. The list of taxes, including taxes reduced to judgment, upon real estate, which appear from the records in the office of the county treasurer of the county of _________, State of South Dakota, which are delinquent for the year as therein shown, which have not been paid for any of the years as therein shown, having been filed as required by law in the office of the county treasurer and county auditor of said county of _________, of which the list attached is a copy, pursuant to the provisions of chapter 10-26 of the South Dakota Codified Laws, being a proceeding for enforcing the payment of taxes upon real estate for the said county of _______________ remaining delinquent for six years or more."NOTICE IS HEREBY GIVEN that the right of redemption will expire AND TAX DEED will be issued to _______________ county upon the expiration of sixty days from the completed service of this notice unless redemption is made as provided by law.(Signed) __________ Treasurer of __________ county" Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 1975, ch 102; SL 2008, ch 37, §82.
SD Codified L § 10-26-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-5 - Publication of notice of county intention to take tax deed--Form.

10-26-5. Publication of notice of county intention to take tax deed--Form.The county treasurer shall also give notice of intention to take tax deed by the county of the property by publishing notice in the designated newspapers of the county in which the real estate is situated. The notice shall be published at least two successive weeks before November tenth of the year in which the list is prepared and filed. The notice shall be substantially in the following form:"NOTICE OF INTENTION TO TAKE TAX DEED BY COUNTY"NOTICE IS HEREBY GIVEN that WHEREAS the taxes remain unpaid upon real property described in that certain delinquent tax list, which is now on file in the offices of the county treasurer and county auditor of _______________ county of South Dakota, giving the years of all taxes delinquent for a period of six years or more immediately preceding the filing of said list as aforesaid, that the right of redemption will expire and TAX DEED will be issued to _______________ county upon the expiration of sixty days from the completed service of this notice unless redemption is made as provided by law.(Signed) __________ Treasurer of __________ county" Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 1972, ch 64, §2; SL 2008, ch 37, §83.
SD Codified L § 10-26-5.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 26 - Scavenger Tax Law|Section 10-26-5.1 - Additional notices required.

10-26-5.1. Additional notices required.If any of the following persons has annually, on or before September tenth, on a form prescribed by the Department of Revenue:(1)Requested that a notice to take tax deed of the real property be sent to him; and(2)Paid a three dollar fee to the county treasurer to cover the cost of sending the notice,the county treasurer shall, in addition to the notice required by §§10-26-4 and 10-26-5, send the notice to take tax deed containing the information set forth in §10-26-4 to the person in possession of the real property, the person in whose name the property is taxed, the mortgagee named in any unsatisfied mortgage then in force upon the real property, and, if the mortgage has been assigned, to the assignee of the mortgage, to any person holding a special assessment certificate which is a lien upon the real estate, and, in case bonds have been issued in lieu of assessment certificates, to the holder of the bond last maturing and also to the city auditor or town clerk of such municipal corporation, and to any other person who has or claims an interest in the real estate.The county treasurer shall send the notice to take tax deed by certified mail to such person at the address as shown on the form. The notice shall contain the information set forth in §10-26-4 and shall be mailed on or before November tenth. Source: SL 1984, ch 74, §3; SL 1985, ch 80, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.