10-24-5. Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.
Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate.
Source: SL 1897, ch 28, §126; RPolC 1903, §2205; RC 1919, §6798; SL 1933, ch 65; SDC 1939, §57.1114; SL 2004, ch 87, §1; SL 2018, ch 63, §113.
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.