10-25-40. Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.
After a county has sold and issued to a purchaser a deed to any real property for which the county has taken tax title, the county auditor shall cancel the taxes levied against the real property before the sale by the county and enter the cancellation on the records of the treasurer. If the tax deed to the county and the county deed to the purchaser is declared void by a court within three years of the execution of the tax deed to the county, the taxes shall be reinstated by the county auditor on the records of the county auditor and the records of the treasurer, and the treasurer shall place a lien against the real property.
Source: SL 1949, ch 427, §§1, 2; SL 1953, ch 463; SDC Supp 1960, §57.1124-1; SL 2018, ch 63, §152.
Structure South Dakota Codified Laws
Section 10-25-1 - Period within which tax deed may be procured.
Section 10-25-3 - Persons entitled to notice of intention to take tax deed.
Section 10-25-4 - Additional persons entitled to notice.
Section 10-25-6 - Service on decedent's representative, heirs, or beneficiaries.
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 10-25-19 - 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 10-25-25 - Procedure in quiet-title action--Bond not required of county.
Section 10-25-27 - Rental of property acquired by county under tax deed--Apportionment of proceeds.