South Dakota Codified Laws 10-23-33. Sale of tax certificate where electronically transmitted taxes delinquent
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Any tax certificate on real property upon which any tax is delinquent pursuant to § 10-21-7.3 may be sold pursuant to this chapter.
Terms Used In South Dakota Codified Laws 10-23-33
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1995, ch 63, § 4; SL 2018, ch 63, § 109.