South Dakota Codified Laws
Chapter 42 - Actions To Quiet Tax Title
Section 21-42-14 - Findings of fact and conclusions of law.

21-42-14. Findings of fact and conclusions of law.
The court shall make findings of fact and conclusions of law and in its conclusions of law determine the fair and reasonable value of the land; that the land was subject to taxation and was duly and legally assessed; the year for which it was assessed; the amount of the assessment thereof; that said land was sold for delinquent taxes; that due notice of the sale of the land was given as provided by law; the date of the sale thereof; the person to whom sold; the amount for which it was sold; the fact of the assignment of the certificate of sale, if assigned; that the said land or any part thereof has not been redeemed from said sale, if such be the case; that the defendants named were proper parties to said action, and that if there are any persons other than those named who should have been named as defendants in said action, they were wholly unknown to the plaintiff at the time of the commencement of the action, and determine the amount of the bond as provided in §21-42-15 to be given.

Source: SL 1941, ch 161, §7; SL 1943, ch 140; SL 1945, ch 165, §1; SDC Supp 1960, §37.16A07.

Structure South Dakota Codified Laws