S.D. Codified Laws § 10-23-29

Current with legislation signed by the governor on or before 3/6/2024
Section 10-23-29 - Tax sales not invalidated by irregularities

No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold.

SDCL 10-23-29

SL 1897, ch 28, § 134; RPolC 1903, § 2215; RC 1919, § 6807; SDC 1939, § 57.1112; SL 2018, ch 63, § 107.
Amended by S.L. 2018, ch. 63,s. 107, eff. 7/1/2018.