10-24-6. Payment of subsequent taxes without full redemption from county--Receipt.
If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.
Source: SL 1933, ch 65; SDC 1939, §57.1114; SL 2018, ch 63, §114.
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.