reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-13 - Contents of tax deed--Prima facie evidence of regularity of proceedings.

10-25-13. Contents of tax deed--Prima facie evidence of regularity of proceedings.
The tax deed is prima facie evidence of the truth of all the facts recited, and of the regularity of all proceedings from the valuation of the real property by the director of equalization up to the execution of the deed. The tax deed shall include the following:
(1)The legal description of the real property;
(2)The amount due for nonpayment of taxes, penalties, interest, and costs;
(3)The date of the tax certificate sale;
(4)The name of the person who purchased the tax certificate;
(5)The amount paid for the tax certificate;
(6)A statement that notice of the tax certificate sale was given and legally advertised; and
(7)The seal of the treasurer.
The tax deed shall be acknowledged by the treasurer in the presence of the county auditor or a notary public.
Source:
PolC 1877, ch 28, §74; CL 1887, §1639; SL 1897, ch 32, §1; RPolC 1903, §2213; RC 1919, §6805; SDC 1939, §57.1120; SL 1989, ch. 82, §41; SL 2018, ch 63, §136.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-14 - Tax deed based on private sale.

10-25-14. Tax deed based on private sale.
If the real property is sold at a private sale after being offered at a public sale for taxes, there shall be inserted in the deed a statement that the property was sold at a private sale as required by §10-25-13.
Source:
SL 1897, ch 32, §1; RPolC 1903, §2213; RC 1919, §6805; SDC 1939, §57.1120; SL 2018, ch 63, §137.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-15 - Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.

10-25-15. Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.
If deeds are delivered by the treasurer for real property sold for taxes, the certificate shall be canceled and filed by the county auditor. In case of loss of any certificate, on being satisfied by due proof, and bond stating the sum equal to the value of the property conveyed, the treasurer may execute, deliver, and file the proof and bond with the county auditor.
Source:
SL 1897, ch 28, §135; RPolC 1903, §2216; RC 1919, §6808; SDC 1939, §57.1121; SL 2018, ch 63, §138.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-16 - Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

10-25-16. Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The treasurer shall cancel the tax certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax certificate and the lien of subsequent tax receipts held by the owner of the tax certificate are barred and are not valid.
Source:
SL 1909, ch 10, §1; SL 1913, ch 355; SL 1915, ch 294; RC 1919, §6806; SL 1921, ch 130, §1; SDC 1939, §57.1118; SL 2008, ch 37, §67; SL 2018, ch 63, §139.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-17 - Limitation not applicable to certificates held by county--Time allowed after assignment by county.

10-25-17. Limitation not applicable to certificates held by county--Time allowed after assignment by county.
The provisions of §10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate has one year from the date of its assignment to commence a proceeding to procure a tax deed.
Source:
SL 1915, ch 294; RC 1919, §6806; SL 1921, ch 130, §1; SDC 1939, §57.1118; SL 2008, ch 37, §68; SL 2018, ch 63, §140.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-18 - Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

10-25-18. Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
The commencement of a proceeding to procure a tax deed within the periods limited in §§10-25-16 and 10-25-17 does not extend the lien of the holder of the tax certificates more than six months beyond the expiration of the periods of limitations. If any proceeding, commenced within the time limited by §§10-25-16 and 10-25-17, is not completed, and the right of the party instituting the proceeding to receive a tax deed under the provisions of §§10-25-1 to 10-25-12, inclusive, is not fully completed and established, within six months after the expiration of six years from the date of the tax certificate sale on which the proceeding is based; then all rights under the proceeding cease and are forever barred. The treasurer shall cancel the tax certificate in the manner provided in §10-25-16. However, the purchaser of a tax certificate assigned by the county has an additional period of one year from the date of the assignment to commence the proceeding and six months after the expiration of the period of one year to complete the proceeding. If the tax certificate is cancelled, the lien of the holder of the tax certificate is extinguished and all further proceedings on the tax certificate are barred.
Source:
SL 1921, ch 130, §1; SDC 1939, §57.1118; SL 1979, ch 75, §1; SL 2008, ch 37, §69; SL 2018, ch 63, §141.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-19 - Acts constituting commencement and completion of proceedings to procure tax deed.

10-25-19. Acts constituting commencement and completion of proceedings to procure tax deed.
Commencement of a proceeding as provided in §§10-25-16 to 10-25-18, inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§10-25-16 to 10-25-18, inclusive, means the completed service and filing of proof of service in the office of the treasurer which starts the running of the sixty days allowed for redemption.
Source:
SDC 1939, §57.1118; SL 2008, ch 37, §70; SL 2018, ch 63, §142.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 Dakota
County 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.
2023 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 Dakota
County 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 Deeds
State 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 DEEDS
By _______________ Deputy"
Source:
SL 1953, ch 479, §3; SL 1966, ch 257, §3; SL 1982, ch 28, §7; SL 2008, ch 37, §85.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.