Immediately after redemption from any tax certificate sale, the treasurer shall notify the purchaser or present holder of the redeemed tax certificate of the redemption. The notice shall be sent to the address as shown by the record of the tax certificate or assignment of the purchaser or present holder. If there is no address, the notice shall be sent to the last known address of the purchaser or present holder. The notice shall give the description of the property and amount of redemption. The treasurer shall charge a fee pursuant to § 10-23-8 for each notice. The fee shall be deposited in the county general fund. If the tax certificate has been assigned and assignment recorded, the notice shall be sent to the assignee only.

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Source: SDC 1939, § 57.1117; SL 1989, ch 97; SL 2000, ch 55, § 1; SL 2018, ch 63, § 125.