South Dakota Codified Laws 10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipalfinance officer
In addition to the notice required by § 10-23-2, the treasurer shall send the notice containing the information provided in §§ 10-23-2.5 and 10-23-3 by first class mail or by electronic means to:
(1) Any owner of the real property at the owner’s last known address;
Terms Used In South Dakota Codified Laws 10-23-2.1
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(2) Any person holding a special assessment certificate which is a lien upon the real property; and
(3) The municipal finance officer, if the property is located in a municipality.
The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section.
Source: SL 1984, ch 74, § 1; SL 1985, ch 80, § 1; SL 2010, ch 52, § 2; SL 2012, ch 61, § 5; SL 2018, ch 63, § 76.