Chapter 23. Sale of Real Property For Taxes and Assessments
Index
- SDCL 10-23-1 Special Assessment Delinquencies Certified to Treasurer-Collection By Sale of Property As For Taxes
- SDCL 10-23-1.1 Application of Assessment Procedures
- SDCL 10-23-2 Publication Or Posting of Notice of Sale of Tax Certificate-Reconciliation of Published List to Tax List
- SDCL 10-23-2.1 Additional Notices to Owner, Special Assessment Certificate Holder, and Municipal Finance Officer
- SDCL 10-23-2.2 [Repealed]
- SDCL 10-23-2.3 Publication of Information About Delinquent Taxpayer Authorized
- SDCL 10-23-2.4 Notice to Seller and Buyer Under Contract For Deed
- SDCL 10-23-2.5 Homestead Exemption-Property Owner Meeting Certain Requirements to Notify Treasurer-Penalty
- SDCL 10-23-3 Contents of Notice of Sale
- SDCL 10-23-4 Combined Description of Tracts Assessed to Same Person
- SDCL 10-23-5 Charge Against Property For Publication-Payment of Cost of Publication
- SDCL 10-23-6 Amounts Paid to Newspapers For Publication of Notice of Sale
- SDCL 10-23-7 Time and Place of Annual Sale-Adjournment From Day to Day-All Taxable Property Subject to Sale Except Certain Homesteads
- SDCL 10-23-8 Offer of Tax Certificate and Receipt of Bids-Lowest Interest Rate As Best Bid-Maximum Interest Rate-Fee On Redemption of Tax Certificate
- SDCL 10-23-9 New Sale On Bidder's Failure to Pay-Civil Action Against Bidder
- SDCL 10-23-10 Conduct of Sales For Delinquent Special Assessments-Redemption Right-Notice For Issuance of Tax Deed
- SDCL 10-23-11 Return of Sale to Be Filed With County Auditor-Contents
- SDCL 10-23-12 Private Sale of Tax Certificate Not Sold At Public Sale-Tax Receipt
- SDCL 10-23-13 [Repealed]
- SDCL 10-23-14 Mistaken Or Wrongful Sale of Tax Certificate-Refund to Purchaser
- SDCL 10-23-15 Assessment Canceled By Federal Or State Government After Sale-Refund to Purchaser
- SDCL 10-23-16 Tax Liability After Assessment For Which Property Sold With Refund to Purchaser
- SDCL 10-23-17 Apportionment to Taxing Districts of Refunds to Purchaser
- SDCL 10-23-18 Purchaser At Sale Entitled to Tax Certificate-Contents-Evidence of Regularity of Proceedings
- SDCL 10-23-19 Treasurer's Fees-Notation of Deed In Tax Certificate Records
- SDCL 10-23-20 Tax Receipt For Property Described In Tax Certificate
- SDCL 10-23-21 Assignment of Tax Certificate-Presentation to and Entry By Treasurer
- SDCL 10-23-22 Payment of Previous Or Subsequent Taxes By Tax Certificate Holder-Interest-Addition to Amount Paid Under Certificate-Tax Receipt
- SDCL 10-23-23 Entry On County Tax Lists of Tax Certificate Sold For Delinquent Special Assessments-Interest
- SDCL 10-23-24 Bidding Off On Behalf of County As Purchaser At Tax Sale
- SDCL 10-23-25 Tax Certificate Issued to County-Tax Receipt Not Issued-Interest
- SDCL 10-23-26 Readvertising and Sale Not Permitted After Acquisition By County
- SDCL 10-23-27 Unpaid and Subsequent Taxes to Be Paid Before Assignment of Tax Certificate Purchased By County
- SDCL 10-23-28 Sale of Tax Certificate By County-Price-Tax Receipt Issued-Rights Acquired By Purchaser
- SDCL 10-23-28.1 Sale of Tax Certificates Prohibited Unless Section Waived By County Commissioners
- SDCL 10-23-29 Tax Sales Not Invalidated By Irregularities
- SDCL 10-23-30, 10-23-31 [Repealed]
- SDCL 10-23-32 Chapter Applicable to Collection of Taxes Owed On Unreported Improvements
- SDCL 10-23-33 Sale of Tax Certificate Where Electronically Transmitted Taxes Delinquent