S.D. Codified Laws § 10-23-27

Current with legislation signed by the governor on or before 3/6/2024

Section 10-23-27 - Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county

All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes shall be paid in full, including the amount for which the tax certificate was bid off.

SDCL 10-23-27

SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 104.

Amended by S.L. 2018, ch. 63,s. 104, eff. 7/1/2018.