South Dakota Codified Laws
Chapter 25 - Tax Deeds
Section 10-25-19 - Acts constituting commencement and completion of proceedings to procure tax deed.

10-25-19. Acts constituting commencement and completion of proceedings to procure tax deed.
Commencement of a proceeding as provided in §§10-25-16 to 10-25-18, inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§10-25-16 to 10-25-18, inclusive, means the completed service and filing of proof of service in the office of the treasurer which starts the running of the sixty days allowed for redemption.

Source: SDC 1939, §57.1118; SL 2008, ch 37, §70; SL 2018, ch 63, §142.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 25 - Tax Deeds

Section 10-25-1 - Period within which tax deed may be procured.

Section 10-25-2 - Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts.

Section 10-25-3 - Persons entitled to notice of intention to take tax deed.

Section 10-25-4 - Additional persons entitled to notice.

Section 10-25-5 - Service of notice of intention to take tax deed--Personal service--Publication--Mailing.

Section 10-25-6 - Service on decedent's representative, heirs, or beneficiaries.

Section 10-25-7 - Service of notice to holder of special assessment certificate or tax certificate--When service not required.

Section 10-25-8 - Completion of service by filing of affidavit--Expiration of right of redemption.

Section 10-25-8.1 - Failure to redeem tax certificate.

Section 10-25-9 - Costs added to amount required for redemption.

Section 10-25-10 - Purchase of prior tax certificates required before issuance of deed.

Section 10-25-11 - Preparation and delivery of tax deed--Fee.

Section 10-25-12 - Title and possessory right vested by tax deed.

Section 10-25-13 - Contents of tax deed--Prima facie evidence of regularity of proceedings.

Section 10-25-14 - Tax deed based on private sale.

Section 10-25-15 - Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.

Section 10-25-16 - Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

Section 10-25-17 - Limitation not applicable to certificates held by county--Time allowed after assignment by county.

Section 10-25-18 - Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

Section 10-25-19 - Acts constituting commencement and completion of proceedings to procure tax deed.

Section 10-25-20 - Tax deed on real property bid in by county.

Section 10-25-21 - Conveyance to county in lieu of tax deed--Maximum consideration.

Section 10-25-22 - Compromise or abatement of taxes on property conveyed to county.

Section 10-25-23 - Sale or rental of property conveyed in lieu of tax-deed proceedings.

Section 10-25-24 - County action to quiet title acquired by tax deed--Prosecution by state's attorney.

Section 10-25-25 - Procedure in quiet-title action--Bond not required of county.

Section 10-25-26 - Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration.

Section 10-25-27 - Rental of property acquired by county under tax deed--Apportionment of proceeds.

Section 10-25-39 - Apportionment of proceeds of sale.

Section 10-25-40 - Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.

Section 10-25-41 - Reconveyance to record owner of real property held by county under tax deed--Consideration required.

Section 10-25-42 - Price, conditions, and qualifications required by county commissioners for reconveyance to record owner.

Section 10-25-43 - Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.

Section 10-25-44 - Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee.

Section 10-25-45 - Denial of bid on county sale of tax deed property if bidder not current on property taxes.