10-23-11. Return of sale to be filed with county auditor--Contents.
On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing:
(1)Each tax certificate sold;
(2)The name of each purchaser and the amount paid; and
(3)A copy of the notice of the sale, with an affidavit of publication.
The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list.
Source: SL 1897, ch 28, §119; RPolC 1903, §2198; SL 1913, ch 350, §6; RC 1919, §6789; SDC 1939, §57.1111; SL 2018, ch 63, §88.
Structure South Dakota Codified Laws
Chapter 23 - Sale Of Real Property For Taxes And Assessments
Section 10-23-1.1 - Application of assessment procedures.
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 10-23-3 - 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 10-23-9 - New sale on bidder's failure to pay--Civil action against bidder.
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 10-23-16 - 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 10-23-19 - 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 10-23-24 - 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 10-23-29 - 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.