South Dakota Codified Laws
Chapter 23 - Sale Of Real Property For Taxes And Assessments
Section 10-23-1 - Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.

10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.

Source: SL 1911, ch 243; RC 1919, §6797; SDC 1939, §57.1109; SL 1992, ch 60, §2; SL 2018, ch 63, §74.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 23 - Sale Of Real Property For Taxes And Assessments

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 10-23-2.3 - 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 10-23-14 - 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 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements.

Section 10-23-33 - Sale of tax certificate where electronically transmitted taxes delinquent.