§ 10-23-1 Special assessment delinquencies certified to treasurer–Collection by sale of propertyas for taxes
§ 10-23-1.1 Application of assessment procedures
§ 10-23-2 Publication or posting of notice of sale of tax certificate–Reconciliation of publishedlist to tax list
§ 10-23-2.1 Additional notices to owner, special assessment certificate holder, and municipalfinance officer
§ 10-23-2.3 Publication of information about delinquent taxpayer authorized
§ 10-23-2.4 Notice to seller and buyer under contract for deed
§ 10-23-2.5 Homestead exemption–Property owner meeting certain requirements to notifytreasurer–Penalty
§ 10-23-3 Contents of notice of sale
§ 10-23-4 Combined description of tracts assessed to same person
§ 10-23-5 Charge against property for publication–Payment of cost of publication
§ 10-23-6 Amounts paid to newspapers for publication of notice of sale
§ 10-23-7 Time and place of annual sale–Adjournment from day to day–All taxable propertysubject to sale except certain homesteads
§ 10-23-8 Offer of tax certificate and receipt of bids–Lowest interest rate as bestbid–Maximum interest rate–Fee on redemption of tax certificate
§ 10-23-9 New sale on bidder’s failure to pay–Civil action against bidder
§ 10-23-10 Conduct of sales for delinquent special assessments–Redemption right–Notice forissuance of tax deed
§ 10-23-11 Return of sale to be filed with county auditor–Contents
§ 10-23-12 Private sale of tax certificate not sold at public sale–Tax receipt
§ 10-23-14 Mistaken or wrongful sale of tax certificate–Refund to purchaser
§ 10-23-15
§ 10-23-16 Tax liability after assessment for which property sold with refund to purchaser
§ 10-23-17 Apportionment to taxing districts of refunds to purchaser
§ 10-23-18 Purchaser at sale entitled to tax certificate–Contents–Evidence of regularity ofproceedings
§ 10-23-19 Treasurer’s fees–Notation of deed in tax certificate records
§ 10-23-20 Tax receipt for property described in tax certificate
§ 10-23-21 Assignment of tax certificate–Presentation to and entry by treasurer
§ 10-23-22 Payment of previous or subsequent taxes by tax certificate holder–Interest–Additionto amount paid under certificate–Tax receipt
§ 10-23-23 Entry on county tax lists of tax certificate sold for delinquent specialassessments–Interest
§ 10-23-24 Bidding off on behalf of county as purchaser at tax sale
§ 10-23-25 Tax certificate issued to county–Tax receipt not issued–Interest
§ 10-23-26 Readvertising and sale not permitted after acquisition by county
§ 10-23-27 Unpaid and subsequent taxes to be paid before assignment of tax certificatepurchased by county
§ 10-23-28 Sale of tax certificate by county–Price–Tax receipt issued–Rights acquired bypurchaser
§ 10-23-28.1 Sale of tax certificates prohibited unless section waived by county commissioners
§ 10-23-29 Tax sales not invalidated by irregularities
§ 10-23-32 Chapter applicable to collection of taxes owed on unreported improvements
§ 10-23-33 Sale of tax certificate where electronically transmitted taxes delinquent
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 23 - Sale of Real Property for Taxes and Assessments

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • 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.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2