10-56-15. Sale of property at public auction to highest bidder--Transfer of title.
If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title.
Source: SL 1982, ch 107, ยง15.
Structure South Dakota Codified Laws
Chapter 56 - Collection Of Delinquent Taxes
Section 10-56-1 - Taxes to which procedures apply.
Section 10-56-2 - Issuance of distress warrant by county treasurer on request.
Section 10-56-3 - Form of distress warrant.
Section 10-56-4 - Execution of distress warrant by sheriff.
Section 10-56-5 - Seizure of property--Exempt property.
Section 10-56-6 - Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
Section 10-56-7 - Proceedings against sheriff for nonfeasance of office.
Section 10-56-8 - Determination of liens--Procurement of assessment blank.
Section 10-56-9 - Seizure of property--Unencumbered property seized first.
Section 10-56-10 - Service of distress warrant--Notice of levy.
Section 10-56-11 - Sale of property which cannot be moved--Filing of notice of levy.
Section 10-56-12 - Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
Section 10-56-13 - Payment of tax before sale--Release of property to owner.
Section 10-56-14 - Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
Section 10-56-15 - Sale of property at public auction to highest bidder--Transfer of title.
Section 10-56-16 - Adjournment of sale if no bidders.
Section 10-56-17 - Property not sold for want of bidders--Return.
Section 10-56-18 - Returns of sheriff on distress warrants--Contents of returns.
Section 10-56-19 - Amount collected turned over to county treasurer.
Section 10-56-20 - Balance due on tax after sheriff's collections--Remedies for collection.
Section 10-56-22 - Sheriff's Fees--Costs--Collection of taxes.
Section 10-56-23 - Fees, costs and mileage of sheriff--Certified list--Payment as claim.
Section 10-56-25 - Execution of distress warrant for licenses or tags.