21-42-10. Redemption of land by defendant--Certificate of redemption--Apportionment of taxes assessed--Personal property taxes.
Any defendant to an action may make redemption of the lands from tax sales by paying the total amount of delinquent taxes, penalties and interest thereon at the Category D rate of interest as established in §54-3-16, which shall have been paid by the plaintiff or which is due the county, if the county is plaintiff, together with costs of the action. Upon payment, a certificate of redemption shall be issued by the county treasurer of the county to the defendant and the action shall be dismissed. If a defendant desires to redeem from a tax sale and pay all subsequent taxes and costs upon any lot, piece, or parcel of real estate, the county treasurer shall permit redemption and payment in all cases where tax deeds have not been issued prior to July 1, 1941. If the real estate has been assessed together with other real estate, then the county treasurer shall compute and apportion the tax that should have been assessed against the real estate sought to be redeemed as if the property had been separately assessed. In cases which have undivided interests in real property so assessed as shown of record, the county treasurer shall compute and apportion the tax according to the interests sought to be redeemed. Any personal property taxes which are a lien upon the real estate shall be computed and apportioned on the same percentage basis as the tax assessed against the real estate is apportioned.
Source: SL 1941, ch 161, §5; SL 1943, ch 140; SDC Supp 1960, §37.16A05; SL 1983, ch 28, §38; SL 1984, ch 319, §19.
Structure South Dakota Codified Laws
Chapter 42 - Actions To Quiet Tax Title
Section 21-42-1 - Tax purchasers entitled to bring action--Purpose of action.
Section 21-42-2 - Time of bringing action.
Section 21-42-3 - Delinquent taxes paid before action brought.
Section 21-42-5 - Joinder of different tracts in same action--Joinder of parties defendant.
Section 21-42-6 - Contents of complaint.
Section 21-42-7 - Procedural rules not exclusive of other procedures to perfect tax title.
Section 21-42-9 - Lis pendens notice recorded by register of deeds--Destruction of records.
Section 21-42-11 - Appearance by defendant--Defenses permitted.
Section 21-42-12 - Venue of action.
Section 21-42-14 - Findings of fact and conclusions of law.
Section 21-42-16 - Contents of judgment--Direction to issue deed--Costs.
Section 21-42-17 - Tax deed issued by treasurer--Form--Acknowledgment.
Section 21-42-18 - Estate vested in grantee by deed.
Section 21-42-19 - Relief from default judgment.
Section 21-42-20 - Bond not required of county--Liability on successful defense after judgment.
Section 21-42-21 - Employment of additional counsel to assist state's attorney.