S.D. Codified Laws § 47-29-9
Any cemetery lot or lots, or parts of lots, transferred to an individual owner by the corporation, or any mausoleum if the charter of the mausoleum corporation has expired, and in which no interment has been made and which for a period of ten years or more remains uncared for and neglected by the owner or owners thereof, except where such owner or owners are entitled to perpetual care of such lot or lots, or parts of lots, may be resold by the association or the title to and responsibility for the repair and care of the building and grounds upon which the mausoleum is located may be transferred to the municipality in which the mausoleum is located. Notice of either the resale or title transfer shall be given and is final upon its publication for three successive weeks in a legal newspaper of the county where the lots or mausoleum are located. Resale of a cemetery lot or transfer of the title to a mausoleum may be made at any time after the completion of the publication.
SDCL 47-29-9