South Dakota Codified Laws
Chapter 25 - Tax Deeds
Section 10-25-20 - Tax deed on real property bid in by county.

10-25-20. Tax deed on real property bid in by county.
If any real property has been bid in by the treasurer in the name of the county at the tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of purchase, and sufficient time has elapsed since the sale that a tax deed may be properly issued, the treasurer may issue a tax deed for the real property to the county. However, if the treasurer fails, refuses, or neglects to take proceedings for the issuance of a tax deed to the county, the treasurer shall, upon written application of the county commissioners, or the governing body of any municipality, school district, or township within the county that would be a beneficiary of the tax for which the property was sold, may give notice of intention to take tax deed as required by law. After the notice has been given and no redemption has been made within the time allowed, the treasurer shall issue a tax deed for the real property to the county. If the treasurer fails, refuses, or neglects to comply with the provisions of this section, the treasurer's duty to comply may be enforced by writ of mandamus.

Source: SL 1897, ch 28, §128; RPolC 1903, §2207; SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, §6803; SL 1937, ch 206; SDC 1939, §57.1122; SL 2008, ch 37, §71; SL 2018, ch 63, §143.

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.