Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 23 - SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
Section 10-23-2.3 - Publication of information about delinquent taxpayer authorized

S.D. Codified Laws § 10-23-2.3

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-23-2.3 - Publication of information about delinquent taxpayer authorized

The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.

SDCL 10-23-2.3

SL 1988, ch 98, § 1; SL 1989, ch 96; SL 2018, ch 63, § 78.
Amended by S.L. 2018, ch. 63,s. 78, eff. 7/1/2018.