South Dakota
Title 10 · Chapter 10-23
39 entries
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10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
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10-23-1.1. Application of assessment procedures.
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10-23-2. Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
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10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipal finance officer.
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10-23-2.2. 10-23-2.2. Repealed by SL 2018, ch 63, § 77.
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10-23-2.3. Publication of information about delinquent taxpayer authorized.
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10-23-2.4. Notice to seller and buyer under contract for deed.
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10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
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10-23-3. Contents of notice of sale.
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10-23-4. Combined description of tracts assessed to same person.
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10-23-5. Charge against property for publication--Payment of cost of publication.
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10-23-6. Amount paid to newspapers for publication of notice of sale.
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10-23-7. Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.
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10-23-8. Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.
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10-23-9. New sale on bidder's failure to pay--Civil action against bidder.
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10-23-10. Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.
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10-23-11. Return of sale to be filed with county auditor--Contents.
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10-23-12. Private sale of tax certificate not sold at public sale--Tax receipt.
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10-23-13. 10-23-13. Repealed by SL 2018, ch 63, § 90.
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10-23-14. Mistaken or wrongful sale of tax certificate--Refund to purchaser.
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10-23-15. Assessment canceled by federal or state government after sale--Refund to purchaser.
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10-23-16. Tax liability after assessment for which property sold with refund to purchaser.
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10-23-17. Apportionment to taxing districts of refunds to purchaser.
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10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
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10-23-19. Treasurer's fees--Notation of deed in tax certificate records.
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10-23-20. Tax receipt for property described in tax certificate.
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10-23-21. Assignment of tax certificate--Presentation to and entry by treasurer.
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10-23-22. Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
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10-23-23. Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
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10-23-24. Bidding off on behalf of county as purchaser at tax sale.
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10-23-25. Tax certificate issued to county--Tax receipt not issued--Interest.
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10-23-26. Readvertising and sale not permitted after acquisition by county.
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10-23-27. Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
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10-23-28. Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
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10-23-28.1. Sale of tax certificates prohibited unless section waived by county commissioners.
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10-23-29. Tax sales not invalidated by irregularities.
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10-23-30. 10-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6.
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10-23-32. Chapter applicable to collection of taxes owed on unreported improvements.
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10-23-33. Sale of tax certificate where electronically transmitted taxes delinquent.