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.