10-23-21. Assignment of tax certificate--Presentation to and entry by treasurer.
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/sd/title-10/chapter-10-23/10-23-21·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.