Sale Of Real Property For Taxes And Assessments

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. 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Repealed.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Repealed.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.