10-24-2. Return of tax certificate as release of claims--Notations in record by treasurer.
If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."
Source: SL 1897, ch 28, §129; RPolC 1903, §2208; SL 1913, ch 351; RC 1919, §6799; SL 1933, ch 198, §1; SDC 1939, §57.1115; SL 2008, ch 37, §46; SL 2018, ch 63, §111.
Structure South Dakota Codified Laws
Chapter 24 - Redemption From Tax Sales
Section 10-24-2 - Return of tax certificate as release of claims--Notations in record by treasurer.
Section 10-24-4 - No fees for services in redemption.
Section 10-24-6 - Payment of subsequent taxes without full redemption from county--Receipt.
Section 10-24-8 - Disinterested persons not granted lien or claim.
Section 10-24-17 - Notice to certificate holder of redemption from tax certificate sale.