South Dakota Codified Laws
Chapter 25 - Tax Deeds
Section 10-25-3 - Persons entitled to notice of intention to take tax deed.

10-25-3. Persons entitled to notice of intention to take tax deed.
The notice of intention to take a tax deed shall be served on the owner of record of the real property, the person in possession of the real property, the person in whose name the real property is taxed, and the mortgagee named in any unsatisfied mortgage in force on the real property of record in the office of the register of deeds of the county where the real property is located. However, if the mortgage has been assigned and the assignment is placed on record in the office of the register of deeds, then notice shall be served on the assignee in lieu of the mortgagee named in the mortgage. The notice of intention to take a tax deed shall also be served on any lienholder, any creditor of record, and other interested person as may appear from the records in the office of the register of deeds, the treasurer, or the clerk of courts. The treasurer may obtain any title information necessary to identify any person who appears from the records to have an interest in the real property as the owner, mortgagee, lienholder, or other interested person.

Source: SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, §6804; SL 1933, ch 198, §3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 1991, ch 92, §1; SL 1992, ch 86; SL 2018, ch 63, §128.

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.