S.D. Codified Laws § 9-27-8
Current with legislation signed by the governor on or before 3/6/2024
Such municipality shall hold real estate acquired pursuant to § 9-27-2 as a trustee for itself and any other taxing unit having a lien thereon, and upon a sale of said real estate all such liens shall be paid in their order of priority. When all the money received less costs has been applied upon the payment of the tax liens, if there be any unpaid balance left, it shall be canceled.
SDCL 9-27-8