reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-14 - Mistaken or wrongful sale of tax certificate--Refund to purchaser.

10-23-14. Mistaken or wrongful sale of tax certificate--Refund to purchaser.
If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest at the Category A rate of interest as established in §54-3-16 from the date of the payment. The refund shall continue until paid or until notice is served by the treasurer, either personally or by registered or certified mail, upon the purchaser, the purchaser's heirs, assigns, or personal representatives, demanding that the tax certificate be surrendered for cancellation.
Source:
SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 1983, ch 28, §25; SL 1984, ch 319, §9; SL 2018, ch 63, §91.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-15 - Assessment canceled by federal or state government after sale--Refund to purchaser

10-23-15. Assessment canceled by federal or state government after sale--Refund to purchaser.
If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in §10-23-14.
Source:
SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §92.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-16 - Tax liability after assessment for which property sold with refund to purchaser.

10-23-16. Tax liability after assessment for which property sold with refund to purchaser.
If any real property on which taxes are refunded to the purchaser as provided in §§10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.
Source:
SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §93.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.

10-23-17. Apportionment to taxing districts of refunds to purchaser.
The taxes refunded as provided in §§10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.
Source:
SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 2018, ch 63, §94.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-18 - Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumptive evidence of the regularity of all prior proceedings.
Source:
SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §95.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-19 - Treasurer's fees--Notation of deed in tax certificate records.

10-23-19. Treasurer's fees--Notation of deed in tax certificate records.
The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposite the description of the real property.
Source:
SL 1897, ch 28, §121; RPolC 1903, §2200; RC 1919, §6791; SDC 1939, §57.1107; SL 1986, ch 96; SL 2018, ch 63, §96.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-20 - Tax receipt for property described in tax certificate.

10-23-20. Tax receipt for property described in tax certificate.
In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate.
Source:
SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §97.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-21 - Assignment of tax certificate--Presentation to and entry by treasurer.

10-23-21. Assignment of tax certificate--Presentation to and entry by treasurer.
Any tax certificate issued pursuant to §10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.
Source:
SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §98.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-22 - Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.

10-23-22. Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid become delinquent. The purchaser or assignee shall have the same lien for the taxes paid subsequently and may add the taxes to the amount paid under the original tax certificate, provided that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was levied.
Source:
SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, §6790; SL 1923, ch 113; SDC 1939, §57.1106; SL 2018, ch 63, §99.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-23 - Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.

10-23-23. Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
Any tax certificate sold for delinquent special assessments pursuant to §10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to the amount of each special assessment certified interest at the Category G rate of interest as established in §54-3-16. No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment.
Source:
SDC 1939, §57.1109; SL 1983, ch 28, §26; SL 1984, ch 319, §10; SL 1999, ch 53, §5; SL 2000, ch 226, §5; SL 2018, ch 63, §100.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-24 - Bidding off on behalf of county as purchaser at tax sale.

10-23-24. Bidding off on behalf of county as purchaser at tax sale.
If there are no other bidders offering the amount due under a tax certificate sale, the treasurer may bid off all or any tax certificate offered at the sale for the amount of taxes, penalty, interest, and costs due and unpaid on the property, in the name of the county. The county may acquire all the rights, both legal and equitable, that any purchaser may acquire by reason of the purchase.
Source:
SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §101.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-25 - Tax certificate issued to county--Tax receipt not issued--Interest.

10-23-25. Tax certificate issued to county--Tax receipt not issued--Interest.
If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in §54-3-16.
Source:
SDC 1939, §57.1108; SL 1981, ch 92; SL 1984, ch 319, §38; SL 1999, ch 53, §6; SL 2000, ch 226, §6; SL 2018, ch 63, §102.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-26 - Readvertising and sale not permitted after acquisition by county.

10-23-26. Readvertising and sale not permitted after acquisition by county.
If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in §10-23-24, the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.
Source:
SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §103.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-27 - Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.

10-23-27. Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes shall be paid in full, including the amount for which the tax certificate was bid off.
Source:
SL 1901, ch 46, §1; RPolC 1903, §2203; RC 1919, §6794; SDC 1939, §57.1108; SL 2018, ch 63, §104.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-28 - Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.

10-23-28. Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in §10-23-27. The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale.
Source:
SL 1897, ch 28, §127; RPolC 1903, §2206; RC 1919, §6796; SDC 1939, §57.1108; SL 2018, ch 63, §105.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-28.1 - Sale of tax certificates prohibited unless section waived by county commissioners.

10-23-28.1. Sale of tax certificates prohibited unless section waived by county commissioners.
Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23, 10-24, and 10-25. Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments.
Source:
SL 2006, ch 43, §1; SL 2007, ch 51, §1; SL 2018, ch 63, §106.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-29 - Tax sales not invalidated by irregularities.

10-23-29. Tax sales not invalidated by irregularities.
No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold.
Source:
SL 1897, ch 28, §134; RPolC 1903, §2215; RC 1919, §6807; SDC 1939, §57.1112; SL 2018, ch 63, §107.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements.

10-23-32. Chapter applicable to collection of taxes owed on unreported improvements.
The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, and §§10-21-31 and 10-21-32.
Source:
SL 1989, ch 85, §5; SL 2018, ch 63, §108; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-33 - Sale of tax certificate where electronically transmitted taxes delinquent.

10-23-33. Sale of tax certificate where electronically transmitted taxes delinquent.
Any tax certificate on real property upon which any tax is delinquent pursuant to §10-21-7.3 may be sold pursuant to this chapter.
Source:
SL 1995, ch 63, §4; SL 2018, ch 63, §109.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-1 - Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.

10-24-1. Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.
Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purchase, other taxes subsequently paid, and interest on the taxes at the same rate from the date of the payment. The treasurer shall enter a memorandum of the redemption in the list of sales and give a receipt for the redemption to the person redeeming the tax certificate. The treasurer shall also file the receipt with the county auditor. The treasurer shall hold the money subject to the order of the purchaser, the purchaser's agent, or the purchaser's attorney.
Source:
SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §45; SL 2018, ch 63, §110.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-2 - Return of tax certificate as release of claims--Notations in record by treasurer.

10-24-2. Return of tax certificate as release of claims--Notations in record by treasurer.
If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."
Source:
SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §46; SL 2018, ch 63, §111.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-4 - No fees for services in redemption.

10-24-4. No fees for services in redemption.
No fee may be charged for any service provided for in §§10-24-1 to 10-24-3, inclusive.
Source:
SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §48.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-5 - Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.

10-24-5. Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.
Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate.
Source:
SL 1897, ch 28, §126; RPolC 1903, §2205; RC 1919, §6798; SL 1933, ch 65; SDC 1939, §57.1114; SL 2004, ch 87, §1; SL 2018, ch 63, §113.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-6 - Payment of subsequent taxes without full redemption from county--Receipt.

10-24-6. Payment of subsequent taxes without full redemption from county--Receipt.
If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.
Source:
SL 1933, ch 65; SDC 1939, §57.1114; SL 2018, ch 63, §114.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-8 - Disinterested persons not granted lien or claim.

10-24-8. Disinterested persons not granted lien or claim.
Nothing contained in §10-24-5 or 10-24-6 grants a disinterested person redeeming or paying taxes a lien on the real property or a claim against owners or lienholders, except an agreement a disinterested person may have by contract with the owners or lienholders or by law.
Source:
SDC 1939, §57.1114; SL 2008, ch 37, §50; SL 2018, ch 63, §116.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-16 - Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.

10-24-16. Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.
Any person who has a lien on any real property sold or about to be sold for taxes or on which the taxes are delinquent and unpaid may redeem from the tax sale if the real property is subject to redemption or may pay the taxes, interest, penalty, and costs that are delinquent. The receipt of the treasurer or the tax certificate of redemption constitutes an increase of the amount of the lien held by the party paying the taxes or making the redemption. The amount paid and the interest on the amount at the rate specified in the lien instrument, or if none is specified then at the rate that the taxes would bear according to law, shall be collected with, as a part of, and in the same manner as the amount secured by the original lien.
Source:
SL 1913, ch 343; RC 1919, §2918; SDC 1939, §37.3201; SL 2008, ch 37, §57; SL 2018, ch 63, §124.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 24 - Redemption From Tax Sales › Section 10-24-17 - Notice to certificate holder of redemption from tax certificate sale.

10-24-17. Notice to certificate holder of redemption from tax certificate sale.
Immediately after redemption from any tax certificate sale, the treasurer shall notify the purchaser or present holder of the redeemed tax certificate of the redemption. The notice shall be sent to the address as shown by the record of the tax certificate or assignment of the purchaser or present holder. If there is no address, the notice shall be sent to the last known address of the purchaser or present holder. The notice shall give the description of the property and amount of redemption. The treasurer shall charge a fee pursuant to §10-23-8 for each notice. The fee shall be deposited in the county general fund. If the tax certificate has been assigned and assignment recorded, the notice shall be sent to the assignee only.
Source:
SDC 1939, §57.1117; SL 1989, ch 97; SL 2000, ch 55, §1; SL 2018, ch 63, §125.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-1 - Period within which tax deed may be procured.

10-25-1. Period within which tax deed may be procured.
If a tax certificate is sold for taxes and not yet redeemed, the owner or holder of the tax certificate may conduct, or cause to be conducted, a proceeding to procure a tax deed on the real property, as provided by §§10-25-2 to 10-25-12, inclusive. A proceeding shall be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of §§10-25-16 to 10-25-19, inclusive. The time period applies equally to the county or any other purchaser of the tax certificate. Any assignee of a tax certificate shall take the tax certificate subject to the time period of the first owner of the tax certificate.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 1979, ch 74, §1; SL 1988, ch 100, §1; SL 2008, ch 37, §58; SL 2010, ch 53, §1; SL 2018, ch 63, §126.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-2 - Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts.

10-25-2. Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts.
A notice of intention to take a tax deed shall be signed by the lawful holder of the tax certificate, or the holder's agent or attorney, stating the date of sale, the description of the real property sold, the name of the purchaser, and the name of the assignee, if any. The notice shall also state that the right of redemption will expire and a deed for the real property will be made upon the expiration of sixty days from the completed service, unless the real property is redeemed as permitted by law. If two or more certificates covering different descriptions of real property are held by the same person, either by purchase or assignment or both, the descriptions may all be included in one notice if the notice includes the information required in this section for each description.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §59; SL 2018, ch 63, §127.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-3 - Persons entitled to notice of intention to take tax deed.

10-25-3. Persons entitled to notice of intention to take tax deed.
The notice of intention to take a tax deed shall be served on the owner of record of the real property, the person in possession of the real property, the person in whose name the real property is taxed, and the mortgagee named in any unsatisfied mortgage in force on the real property of record in the office of the register of deeds of the county where the real property is located. However, if the mortgage has been assigned and the assignment is placed on record in the office of the register of deeds, then notice shall be served on the assignee in lieu of the mortgagee named in the mortgage. The notice of intention to take a tax deed shall also be served on any lienholder, any creditor of record, and other interested person as may appear from the records in the office of the register of deeds, the treasurer, or the clerk of courts. The treasurer may obtain any title information necessary to identify any person who appears from the records to have an interest in the real property as the owner, mortgagee, lienholder, or other interested person.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 1991, ch 92, §1; SL 1992, ch 86; SL 2018, ch 63, §128.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-4 - Additional persons entitled to notice.

10-25-4. Additional persons entitled to notice.
If the real property is situated within a municipality, notice also shall be served on:
(1)The holder of any special assessment certificate that is a lien upon the real property;
(2)The holder of any tax certificate issued upon sale for any special assessment; and
(3) The municipal finance officer.
The service provided for in this section may be made only upon each person described in this section whose name and post-office address is known to the holder of the tax certificate or may be obtained from the municipal finance officer or the treasurer, as provided in §10-25-7.
Source:
SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §60; SL 2018, ch 63, §129.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-5 - Service of notice of intention to take tax deed--Personal service--Publication--Mailing.

10-25-5. Service of notice of intention to take tax deed--Personal service--Publication--Mailing.
Personal service of the notice shall be served on the owner of record of the real property, the person in possession of the real property, and the person in whose name the real property is taxed in the manner provided by law for the service of summons. Any other person listed in §§10-25-3 and 10-25-4 may be served in the manner provided by law for the service of summons or the notice may be served by publishing the notice once a week for at least two successive weeks in the legal newspapers for the county. The notice to the mortgagee or the mortgagee's assignee shall be directed to the mortgagee or assignee to the address appearing in the mortgage of record, or in the assignment of the real property. The notice to a lienholder or to any other interested person as may appear from the records in the office of the register of deeds, the treasurer, or the clerk of courts shall be sent to the last known address of the person. The notice shall be sent by registered or certified mail, return receipt requested.
Source:
SDC 1939, §57.1119; SL 1972, ch 64, §1; SL 1991, ch 92, §2; SL 1998, ch 66, §1; SL 2018, ch 63, §130.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-6 - Service on decedent's representative, heirs, or beneficiaries.

10-25-6. Service on decedent's personal representative, heirs, or beneficiaries .
If any of the persons on whom notice is required to be served by §§10-25-3 and 10-25-4 is deceased, the notice shall be served on the decedent's personal representative, foreign or resident, or on the resident agent of a foreign personal representative, if any are known to the certificate holder. If no such person is known, the notice shall be served on any known heirs and beneficiaries of the decedent, in the same manner as if the heirs and beneficiaries were owners of record. For any unknown heirs and beneficiaries of the decedent, notice shall be served by publishing the notice as provided in §10-25-5 and designating such unknown persons as the unknown personal representatives, heirs, and beneficiaries of the deceased. The fact of whether the decedent, the decedent's personal representative or resident agent, or any heirs and beneficiaries are known or unknown shall be sufficiently established for tax-deed proceedings by the affidavit of completed service of the certificate holder or the tax certificate holder's agent or attorney conducting the proceedings.
Source:
SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §61; SL 2018, ch 63, §131.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-7 - Service of notice to holder of special assessment certificate or tax certificate--When service not required.

10-25-7. Service of notice to holder of special assessment certificate or tax certificate--When service not required.
The notice to the holder of any special assessment certificate shall be directed to the certificate holder at the address that appears for the certificate holder in connection with the record of the certificate with the finance officer of the municipality. The notice shall be personally served or sent by registered or certified mail, return receipt requested. A like notice, by personal service or registered or certified mail, return receipt requested, shall be sent to the holder of any tax certificate issued upon a sale for any special assessment, by mailing to the tax certificate holder's address as the address appears in the office of the treasurer. Service is not required for any tax certificate holder whose name and address do not appear in the record and for whom an affidavit or tax certificate is made by the treasurer stating that the person's name or address is not known to the treasurer, accompanied by an affidavit of the holder of the tax certificate that the holder does not know the name and address of the person.
Source:
SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §62; SL 2018, ch 63, §132.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-8 - Completion of service by filing of affidavit--Expiration of right of redemption.

10-25-8. Completion of service by filing of affidavit--Expiration of right of redemption.
The service of the notice is complete when an affidavit of the service of the notice and of the particular mode of the notice, duly signed and verified by the person or officer making the service, has been filed with the treasurer authorized to execute the tax deed. The record or affidavit is presumptive evidence of the completed service of the notice. The right of redemption from the sale does not expire until sixty days after the filing of affidavit of completed service of the notice.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §63.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-8.1 - Failure to redeem tax certificate.

10-25-8.1. Failure to redeem tax certificate.
The failure of the owner, any mortgagee, any lienholder or any other interested person to redeem the tax certificate within sixty days of the date of the filing of the affidavit of completed service of the notice as provided in §10-25-8 passes all of the right, title, and interest of the owner, mortgagee, lienholder, and the other interested person to the holder of the tax certificate subject to the taxes, liens, and encumbrances as provided by §10-25-12.
Source:
SL 1991, ch 92, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-9 - Costs added to amount required for redemption.

10-25-9. Costs added to amount required for redemption.
The total costs of serving the notice of intention to take a tax deed, whether by publication or otherwise, together with the costs of the affidavit and cost of records search, cost of location of owners, and attorney fee, may not exceed four hundred dollars. These costs shall be added to the redemption money if the treasurer received written notice that the service had begun or was made, and a verified statement of the costs was filed in the treasurer's office, before redemption is made. If more than one description is included in any notice, and service is made by publication, the cost of publication shall be apportioned among the various descriptions in the proportion that each description bears to the entire cost of publication of the notice.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 1979, ch 75, §2; SL 1988, ch 100, §2; SL 2014, ch 57, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-10 - Purchase of prior tax certificates required before issuance of deed.

10-25-10. Purchase of prior tax certificates required before issuance of deed.
The person demanding the tax deed shall purchase the assignment of all prior tax certificates held by the county on the real property before the treasurer may issue the tax deed.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §64; SL 2018, ch 63, §133.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-11 - Preparation and delivery of tax deed--Fee.

10-25-11. Preparation and delivery of tax deed--Fee.
Immediately after the expiration of sixty days from the date of the filing of affidavit of completed service of the notice provided in §10-25-8, the treasurer shall prepare a deed for each parcel of real property for the tax certificate sold and remains unredeemed. The deed shall be signed by the treasurer and attested by the county auditor, under seal, and shall be delivered to the purchaser or the purchaser's assignee upon the return of the certificate of tax sale. The treasurer shall receive five dollars for each deed prepared by the treasurer on a sale.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §65; SL 2013, ch 49, §1; SL 2018, ch 63, §134.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 25 - Tax Deeds › Section 10-25-12 - Title and possessory right vested by tax deed.

10-25-12. Title and possessory right vested by tax deed.
Any deed issued pursuant to this chapter or chapter 10-26 vests in the grantee an absolute estate in fee simple in the real property. However, the real property is subject to any claim that the state may have in the real property for taxes, liens, or encumbrances. The real property is also subject to any lien for past-due installments of special assessments for the financing of municipal improvements levied pursuant to chapter 9-43, including principal and interest on the installments except as provided by §9-43-100. The holder of the deed or the holder's successor in interest is entitled to immediate exclusive possession of the real property described in the deed regardless of rights of any person to redeem or question exclusive possession thereafter.
Source:
SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 1974, ch 78, §5; SL 2008, ch 37, §66; SL 2009, ch 45, §1; SL 2018, ch 63, §135.