Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
Section 10-23-10 - Conduct of sales for delinquent special assessments-Redemption right-Notice for issuance of tax deed

S.D. Codified Laws § 10-23-10

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-23-10 - Conduct of sales for delinquent special assessments-Redemption right-Notice for issuance of tax deed

The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales.

SDCL 10-23-10

SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.
Amended by S.L. 2018, ch. 63,s. 87, eff. 7/1/2018.