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Sale Of Real Property For Taxes And Assessments
Law
South Dakota Codified Laws
Taxation
Sale Of Real Property For Taxes And Assessments
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Section
10-23-1
Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
Section
10-23-1.1
Application of assessment procedures.
Section
10-23-2
Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
Section
10-23-2.1
Additional notices to owner, special assessment certificate holder, and municipal finance officer.
Section
10-23-2.2
Repealed.
Section
10-23-2.3
Publication of information about delinquent taxpayer authorized.
Section
10-23-2.4
Notice to seller and buyer under contract for deed.
Section
10-23-2.5
Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Section
10-23-3
Contents of notice of sale.
Section
10-23-4
Combined description of tracts assessed to same person.
Section
10-23-5
Charge against property for publication--Payment of cost of publication.
Section
10-23-6
Amounts paid to newspapers for publication of notice of sale.
Section
10-23-7
Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.
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.
Section
10-23-9
New sale on bidder's failure to pay--Civil action against bidder.
Section
10-23-10
Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.
Section
10-23-11
Return of sale to be filed with county auditor--Contents.
Section
10-23-12
Private sale of tax certificate not sold at public sale--Tax receipt.
Section
10-23-13
Repealed.
Section
10-23-14
Mistaken or wrongful sale of tax certificate--Refund to purchaser.
Section
10-23-15
Assessment canceled by federal or state government after sale--Refund to purchaser
Section
10-23-16
Tax liability after assessment for which property sold with refund to purchaser.
Section
10-23-17
Apportionment to taxing districts of refunds to purchaser.
Section
10-23-18
Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
Section
10-23-19
Treasurer's fees--Notation of deed in tax certificate records.
Section
10-23-20
Tax receipt for property described in tax certificate.
Section
10-23-21
Assignment of tax certificate--Presentation to and entry by treasurer.
Section
10-23-22
Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
Section
10-23-23
Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
Section
10-23-24
Bidding off on behalf of county as purchaser at tax sale.
Section
10-23-25
Tax certificate issued to county--Tax receipt not issued--Interest.
Section
10-23-26
Readvertising and sale not permitted after acquisition by county.
Section
10-23-27
Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
Section
10-23-28
Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
Section
10-23-28.1
Sale of tax certificates prohibited unless section waived by county commissioners.
Section
10-23-29
Tax sales not invalidated by irregularities.
Section
10-23-30
10-23-31. Repealed.
Section
10-23-32
Chapter applicable to collection of taxes owed on unreported improvements.
Section
10-23-33
Sale of tax certificate where electronically transmitted taxes delinquent.