South Dakota Codified Laws
Chapter 25 - Tax Deeds
Section 10-25-6 - Service on decedent's representative, heirs, or beneficiaries.

10-25-6. Service on decedent's personal representative, heirs, or beneficiaries .
If any of the persons on whom notice is required to be served by §§10-25-3 and 10-25-4 is deceased, the notice shall be served on the decedent's personal representative, foreign or resident, or on the resident agent of a foreign personal representative, if any are known to the certificate holder. If no such person is known, the notice shall be served on any known heirs and beneficiaries of the decedent, in the same manner as if the heirs and beneficiaries were owners of record. For any unknown heirs and beneficiaries of the decedent, notice shall be served by publishing the notice as provided in §10-25-5 and designating such unknown persons as the unknown personal representatives, heirs, and beneficiaries of the deceased. The fact of whether the decedent, the decedent's personal representative or resident agent, or any heirs and beneficiaries are known or unknown shall be sufficiently established for tax-deed proceedings by the affidavit of completed service of the certificate holder or the tax certificate holder's agent or attorney conducting the proceedings.

Source: SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §61; SL 2018, ch 63, §131.

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.