10-17-7. Preparation of tax list--Notation as to real property sold for taxes.
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/sd/title-10/chapter-10-17/10-17-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.