10-23-14. Mistaken or wrongful sale of tax certificate--Refund to purchaser.
If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest at the Category A rate of interest as established in §54-3-16 from the date of the payment. The refund shall continue until paid or until notice is served by the treasurer, either personally or by registered or certified mail, upon the purchaser, the purchaser's heirs, assigns, or personal representatives, demanding that the tax certificate be surrendered for cancellation.
Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, §57.1113; SL 1983, ch 28, §25; SL 1984, ch 319, §9; SL 2018, ch 63, §91.
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.