South Dakota Codified Laws
Chapter 17 - Property Tax Lists
Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

10-17-7. Preparation of tax list--Notation as to real property sold for taxes.
The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.

Source: SL 1897, ch 28, §74; RPolC 1903, §2143; SL 1917, ch 132, §1; RC 1919, §6755; SDC 1939, §57.0603; SL 1987, ch 64, §2; SL 1995, ch 61, §4; SL 1996, ch 75.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 17 - Property Tax Lists

Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.

Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.

Section 10-17-4 - Recapitulation of columns in tax list.

Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.

Section 10-17-9 - Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.