10-23-16. Tax liability after assessment for which property sold with refund to purchaser.
If any real property on which taxes are refunded to the purchaser as provided in §§10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.
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 2018, ch 63, §93.
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.