10-24-5. Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer. Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate.
Source: SL 1897, ch 28, § 126; RPolC 1903, § 2205; RC 1919, § 6798; SL 1933, ch 65; SDC 1939, § 57.1114; SL 2004, ch 87, § 1; SL 2018, ch 63, § 113.
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