South Dakota Codified Laws
Chapter 03 - Adverse Possession And Limitation Of Actions To Recover Real Estate
Section 15-3-21 - Real estate taxes following determination of adverse possession.

15-3-21. Real estate taxes following determination of adverse possession.
Upon a judicial determination of adverse possession the adjacent landowner acquiring the ownership and right to possession pursuant to this chapter becomes immediately liable for all future real estate taxes on the property. The previous owner may petition a circuit court to determine the precise acreage for which responsibility for real property taxes is transferred. The circuit court may assess reasonable costs including the cost of surveying the property.

Source: SL 2018, ch 125, ยง2.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 15 - Civil Procedure

Chapter 03 - Adverse Possession And Limitation Of Actions To Recover Real Estate

Section 15-3-1 - Seizin or possession within twenty years required for action to recover real property or possession.

Section 15-3-2 - Seizin or possession within twenty years required for cause of action or defense based on title to real property.

Section 15-3-3 - Limitation of actions based on entry on real estate.

Section 15-3-4 - Limitation of actions by state based on title to real property.

Section 15-3-5 - Grantee of state limited by limitations applicable to state.

Section 15-3-6 - Limitation of actions to recover real property after invalidation of state grant.

Section 15-3-7 - Possession of real property presumed from legal title--Occupation by another presumed subordinate to legal title.

Section 15-3-8 - Tenant's possession deemed that of landlord--Continuation after termination of tenancy.

Section 15-3-9 - Possessory right not impaired by descent on death of person in possession.

Section 15-3-10 - Twenty years' possession under written instrument or judgment deemed adverse possession--Tract divided into lots.

Section 15-3-11 - Acts constituting adverse possession based on written instrument or judgment.

Section 15-3-12 - Actual occupation required for adverse possession under claim other than written instrument or judgment.

Section 15-3-13 - Acts constituting adverse possession under claim other than written instrument or judgment.

Section 15-3-14 - Tolling of statute during disability--Time for commencement of action after removal of disability.

Section 15-3-15 - Vesting of title by possession and payment of taxes for ten years under color of title--Continuation of possession and tax payment by successor in interest.

Section 15-3-16 - Vesting of title to unoccupied land by payment of taxes for ten years under color of title--Continuation of tax payment by successor in interest.

Section 15-3-17 - Tax payment vesting provisions not applicable to public lands or religious or charitable societies.

Section 15-3-18 - Tax payment vesting provisions not applicable against person under disability--Time for commencement of action after removal of disability .

Section 15-3-19 - Time allowed for assertion of irregularities in notice involving real property--Persons under disability.

Section 15-3-20 - Partition fence agreement.

Section 15-3-21 - Real estate taxes following determination of adverse possession.

Section 15-3-22 - Existing utility lines not affected.