Purchase of prior tax certificates required before issuance of deed.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Tax Deeds
  5. Purchase of prior tax certificates required before issuance of deed.

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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.


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