S.D. Codified Laws § 10-24-2

Current through the 2024 Legislative Session

Section 10-24-2 - Return of tax certificate as release of claims-Notations in record by treasurer

If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."

SDCL 10-24-2

SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 46; SL 2018, ch 63, § 111.

Amended by S.L. 2018, ch. 63,s. 111, eff. 7/1/2018.