10-26-5.1. Additional notices required.
If any of the following persons has annually, on or before September tenth, on a form prescribed by the Department of Revenue:
(1)Requested that a notice to take tax deed of the real property be sent to him; and
(2)Paid a three dollar fee to the county treasurer to cover the cost of sending the notice,
the county treasurer shall, in addition to the notice required by §§10-26-4 and 10-26-5, send the notice to take tax deed containing the information set forth in §10-26-4 to the person in possession of the real property, the person in whose name the property is taxed, the mortgagee named in any unsatisfied mortgage then in force upon the real property, and, if the mortgage has been assigned, to the assignee of the mortgage, to any person holding a special assessment certificate which is a lien upon the real estate, and, in case bonds have been issued in lieu of assessment certificates, to the holder of the bond last maturing and also to the city auditor or town clerk of such municipal corporation, and to any other person who has or claims an interest in the real estate.
The county treasurer shall send the notice to take tax deed by certified mail to such person at the address as shown on the form. The notice shall contain the information set forth in §10-26-4 and shall be mailed on or before November tenth.
Source: SL 1984, ch 74, §3; SL 1985, ch 80, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
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.