5-9-28. Taxability of land sold--Notice to county auditor of disapproval of sale.
Whenever the county auditor shall deliver to the commissioner of school and public lands the certified copy of the record of any land sales as provided in §5-9-9, the county auditor shall take notice of the same and such land shall thereupon become subject to taxation the same as other lands; and taxes shall be assessed thereon, collected and enforced, in like manner as taxes on other lands, unless the commissioner of school and public lands shall notify the county auditor prior to the next ensuing assessment date that the sale of such lands or any description thereof has been disapproved.
Source: SL 1911, ch 224, §45; SL 1917, ch 340, §1; RC 1919, §5669; SDC 1939, §15.0311; SL 1955, ch 35.
Structure South Dakota Codified Laws
Title 5 - Public Property, Purchases and Contracts
Chapter 09 - Sale Of School And Public Lands
Section 5-9-1 - Selection of school and endowment lands to be sold--Amount sold each year.
Section 5-9-4 - Designation and appraisal of separate tracts for sale--Reappraisal of unsold land.
Section 5-9-5 - Offer to purchase particular tract--Forfeiture or return of payment.
Section 5-9-6 - Publication of notice of land sale--Selection and appraisal to be concurrent.
Section 5-9-7 - Certification and publication of description and appraised price of land offered.
Section 5-9-8 - Commissioner to conduct sales.
Section 5-9-9 - Time and place of sale--Minimum price--Adjournment of sale--Record of sales.
Section 5-9-10 - Terms of installment sale--Interest--Prepayment option.
Section 5-9-11 - Notice to lessee of sale.
Section 5-9-12 - Successful bidder's deposit with commissioner.
Section 5-9-13 - Time of vesting of right or title after sale.
Section 5-9-17 - Return of purchaser's deposit on governor's disapproval of sale.
Section 5-9-24 - Procedure for forfeiture of installment contract--Service of notice.
Section 5-9-25 - Recording of notice of default--Prima facie evidence.
Section 5-9-26 - Reinstatement of contract on compliance by purchaser with conditions of notice.
Section 5-9-27 - Action at law to set aside installment contract in default.
Section 5-9-28 - Taxability of land sold--Notice to county auditor of disapproval of sale.
Section 5-9-30 - Special contract of sale given to tax purchaser after issuance of tax deed.
Section 5-9-33 - Issuance to bankrupt of patent to land set aside as homestead.
Section 5-9-34 - Sale for public purposes of tract not exceeding one hundred sixty acres.
Section 5-9-35 - Conveyance of tract not exceeding one hundred sixty acres--Reversion to state.
Section 5-9-36 - Sale of improvements on school and public lands authorized.
Section 5-9-37 - Appraisal and minimum price of improvements offered for sale--Disapproval of sale.
Section 5-9-38 - Publication of notice of sale of improvements--Private sales of small value.
Section 5-9-39 - Conservation easement for certain state land conveyed to another party.