10-26-2. Affidavit of treasurer attached to list--Filing of list.
The treasurer shall attach to the list an affidavit to the effect that the list is a correct list and that the taxes as shown on the list are due, unpaid, and delinquent according to the records of the treasurer's office. The treasurer shall, on or before September tenth in the year in which the treasurer prepares the list, also file the list in the office of the county treasurer and county auditor of the treasurer's county.
Source: SL 1953, ch 479, §1; SL 1966, ch 257, §1; SL 2008, ch 37, §81.
Structure South Dakota Codified Laws
Chapter 26 - Scavenger Tax Law
Section 10-26-2 - Affidavit of treasurer attached to list--Filing of list.
Section 10-26-4 - Notice that tax deed will issue--Service on owner and posting--Form of notice.
Section 10-26-5 - Publication of notice of county intention to take tax deed--Form.
Section 10-26-5.1 - Additional notices required.
Section 10-26-6 - Affidavit of completed service of notice to take tax deed--Form.
Section 10-26-7 - Execution of tax deed--Form.
Section 10-26-8 - Copy of affidavit attached to delinquent tax record.
Section 10-26-9 - No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.