The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales.

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

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.