South Dakota Codified Laws 10-23-26. Readvertising and sale not permitted after acquisition by county
Current as of: 2023 | Check for updates
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If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24, the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.
Terms Used In South Dakota Codified Laws 10-23-26
- 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.
Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 103.