The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to § 10-23-2.3. The fee collected pursuant to this section shall be deposited in the county general fund. The county shall pay the cost of publication for the information published pursuant to § 10-23-2.3.

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Terms Used In South Dakota Codified Laws 10-23-5

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Source: SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1973, ch 61; SL 1976, ch 94; SL 1984, ch 73, § 2; SL 1988, ch 98, § 2; SL 1998, ch 65, § 1; SL 2018, ch 63, § 82.