10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to §10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by §10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties.
Source: SL 2010, ch 52, §1; SL 2018, ch 63, §80.
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.