10-25-7. Service of notice to holder of special assessment certificate or tax certificate--When service not required.
The notice to the holder of any special assessment certificate shall be directed to the certificate holder at the address that appears for the certificate holder in connection with the record of the certificate with the finance officer of the municipality. The notice shall be personally served or sent by registered or certified mail, return receipt requested. A like notice, by personal service or registered or certified mail, return receipt requested, shall be sent to the holder of any tax certificate issued upon a sale for any special assessment, by mailing to the tax certificate holder's address as the address appears in the office of the treasurer. Service is not required for any tax certificate holder whose name and address do not appear in the record and for whom an affidavit or tax certificate is made by the treasurer stating that the person's name or address is not known to the treasurer, accompanied by an affidavit of the holder of the tax certificate that the holder does not know the name and address of the person.
Source: SL 1935, ch 195; SL 1937, ch 248; SDC 1939, §57.1119; SL 2008, ch 37, §62; SL 2018, ch 63, §132.
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.