South Dakota Codified Laws
Chapter 23 - Sale Of Real Property For Taxes And Assessments
Section 10-23-6 - Amounts paid to newspapers for publication of notice of sale.

10-23-6. Amount paid to newspapers for publication of notice of sale.
Within thirty days after the completed publication required by §10-23-2, each official newspaper in which the notice was published shall receive one-third of the fee charged to the delinquent property for advertising. If the notice was published in one or two official newspapers, each newspaper may only receive one-third of the fee charged and the balance shall be deposited in the county general fund.

Source: SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1913, ch 350, §4; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2018, ch 63, §83.

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.