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CHAPTER 10-23

SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS

10-23-1      Special assessment delinquencies certified to treasurer--Collection by sale of property as 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 published list to tax list.
10-23-2.1      Additional notices to owner, special assessment certificate holder, and municipal finance officer.
10-23-2.2      Repealed.
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 notify treasurer--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 property subject to sale except certain homesteads.
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.
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 for issuance 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.
10-23-13      Repealed.
10-23-14      Mistaken or wrongful sale of tax certificate--Refund to purchaser.
10-23-15      Assessment canceled by federal or state government after sale--Refund to purchaser
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 of proceedings.
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--Addition to amount paid under certificate--Tax receipt.
10-23-23      Entry on county tax lists of tax certificate sold for delinquent special assessments--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 certificate purchased by county.
10-23-28      Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
10-23-28.1      Sale of tax certificates prohibited unless section waived by county commissioners.


10-23-29      Tax sales not invalidated by irregularities.
10-23-30, 10-23-31. Repealed.
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.


     10-23-1.   Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes. If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60, § 2; SL 2018, ch 63, § 74.


     10-23-1.1.   Application of assessment procedures. The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection.

Source: SL 1989, ch 95.


     10-23-2.   Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list. The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.

Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1913, ch 350, § 4; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, § 1; SL 1987, ch 64, § 4; SL 2018, ch 63, § 75.


     10-23-2.1.   Additional notices to owner, special assessment certificate holder, and municipal finance officer. In addition to the notice required by § 10-23-2, the treasurer shall send the notice containing the information provided in §§ 10-23-2.5 and 10-23-3 by first class mail or by electronic means to:
             (1)      Any owner of the real property at the owner's last known address;
             (2)      Any person holding a special assessment certificate which is a lien upon the real property; and
             (3)      The municipal finance officer, if the property is located in a municipality.
     The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section.

Source: SL 1984, ch 74, § 1; SL 1985, ch 80, § 1; SL 2010, ch 52, § 2; SL 2012, ch 61, § 5; SL 2018, ch 63, § 76.


     10-23-2.2.   Repealed by SL 2018, ch 63, § 77.


     10-23-2.3.   Publication of information about delinquent taxpayer authorized. The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.

Source: SL 1988, ch 98, § 1; SL 1989, ch 96; SL 2018, ch 63, § 78.


     10-23-2.4.   Notice to seller and buyer under contract for deed. The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.

Source: SL 1989, ch 94; SL 2018, ch 63, § 79.


     10-23-2.5.   Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty. Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to § 10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by § 10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties.

Source: SL 2010, ch 52, § 1; SL 2018, ch 63, § 80.


     10-23-3.   Contents of notice of sale. The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:
             (1)      The time and place of the sale;
             (2)      A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;
             (3)      The name of the parties, against whom the taxes are assessed or current owner of record; and
             (4)      The amount of taxes due.

Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, § 2; SL 2018, ch 63, § 81.


     10-23-4.   Combined description of tracts assessed to same person. If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.

Source: SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, § 1.


     10-23-5.   Charge against property for publication--Payment of cost of publication. The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to § 10-23-2.3. The fee collected pursuant to this section shall be deposited in the county general fund. The county shall pay the cost of publication for the information published pursuant to § 10-23-2.3.

Source: SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1973, ch 61; SL 1976, ch 94; SL 1984, ch 73, § 2; SL 1988, ch 98, § 2; SL 1998, ch 65, § 1; SL 2018, ch 63, § 82.


     10-23-6.   Amount paid to newspapers for publication of notice of sale. Within thirty days after the completed publication required by § 10-23-2, each official newspaper in which the notice was published shall receive one-third of the fee charged to the delinquent property for advertising. If the notice was published in one or two official newspapers, each newspaper may only receive one-third of the fee charged and the balance shall be deposited in the county general fund.

Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1913, ch 350, § 4; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2018, ch 63, § 83.


     10-23-7.   Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads. On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in § 43-31-1.

Source: SL 1897, ch 28, § 116; RPolC 1903, § 2195; SL 1905, ch 53; SL 1913, ch 338, § 2; SL 1913, ch 350, § 5; RC 1919, § 6786; SL 1929, ch 248; SDC 1939, § 57.1102; SL 1980, ch 296, § 2; SL 2018, ch 63, § 84.


     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. Before making a sale of a tax certificate, the treasurer shall offer a tax certificate for each separate parcel of real property for sale in the numerical order in which it appears on the tax list and receive bids for the tax certificate. If any person bids the full amount of the taxes, interest, and costs due, stating in the bid the lowest rate of interest per year at which the bidder will pay the taxes assessed and due against the property, the treasurer shall sell and issue to that bidder the tax certificate. In no case may the rate of interest exceed the rate named in the bid. The bid offered on the tax certificate at the lowest rate of interest per year is considered the best bid. No rate of interest higher than ten percent per year is a valid bid pursuant to this section. Upon redemption of a tax certificate that has been sold or assigned to a purchaser other than the county, a fee shall be deducted from the proceeds paid to the holder of the tax certificate. The county commission may, by resolution, establish a fee not to exceed fifty dollars. No property owner may be assessed this additional fee. The fee shall be deposited in the county general fund.

Source: SDC 1939, § 57.1103; SL 1983, ch 28, § 24; SL 1984, ch 75, § 1; SL 1986, ch 95; SL 1988, ch 99; SL 1999, ch 53, § 4; SL 2018, ch 63, § 85.


     10-23-9.   New sale on bidder's failure to pay--Civil action against bidder. If any person bidding fails to pay the amount due, the treasurer may again offer the tax certificate for sale if the sale has not been closed. If the sale has been closed, the treasurer may again advertise the tax certificate by one notice posted for two weeks on the door of the courthouse. After the additional two week posting, the tax certificate may be sold at public sale or the treasurer may recover the amount by civil action brought in the name of the county in which the sale was held.

Source: SL 1897, ch 28, § 118; RPolC 1903, § 2197; RC 1919, § 6788; SDC 1939, § 57.1104; SL 2018, ch 63, § 86.


     10-23-10.   Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed. The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.


     10-23-11.   Return of sale to be filed with county auditor--Contents. On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing:
             (1)      Each tax certificate sold;
             (2)      The name of each purchaser and the amount paid; and
             (3)      A copy of the notice of the sale, with an affidavit of publication.
     The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list.

Source: SL 1897, ch 28, § 119; RPolC 1903, § 2198; SL 1913, ch 350, § 6; RC 1919, § 6789; SDC 1939, § 57.1111; SL 2018, ch 63, § 88.


     10-23-12.   Private sale of tax certificate not sold at public sale--Tax receipt. After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale at the treasurer's office to any person who will pay the amount of taxes, penalty, and costs due on the property. The treasurer shall deliver to each purchaser a tax certificate as provided by law and make out a receipt for the taxes on the real property and file a receipt with the county auditor.

Source: SL 1897, ch 28, § 122; RPolC 1903, § 2201; RC 1919, § 6792; SDC 1939, § 57.1105; SL 2018, ch 63, § 89.


     10-23-13.   Repealed by SL 2018, ch 63, § 90.


     10-23-14.   Mistaken or wrongful sale of tax certificate--Refund to purchaser. If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest at the Category A rate of interest as established in § 54-3-16 from the date of the payment. The refund shall continue until paid or until notice is served by the treasurer, either personally or by registered or certified mail, upon the purchaser, the purchaser's heirs, assigns, or personal representatives, demanding that the tax certificate be surrendered for cancellation.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 1983, ch 28, § 25; SL 1984, ch 319, § 9; SL 2018, ch 63, § 91.


     10-23-15.   Assessment canceled by federal or state government after sale--Refund to purchaser. If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in § 10-23-14.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 92.


     10-23-16.   Tax liability after assessment for which property sold with refund to purchaser. If any real property on which taxes are refunded to the purchaser as provided in §§ 10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 93.


     10-23-17.   Apportionment to taxing districts of refunds to purchaser. The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 94.


     10-23-18.   Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings. The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumptive evidence of the regularity of all prior proceedings.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 95.


     10-23-19.   Treasurer's fees--Notation of deed in tax certificate records. The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposite the description of the real property.

Source: SL 1897, ch 28, § 121; RPolC 1903, § 2200; RC 1919, § 6791; SDC 1939, § 57.1107; SL 1986, ch 96; SL 2018, ch 63, § 96.


     10-23-20.   Tax receipt for property described in tax certificate. In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 97.


     10-23-21.   Assignment of tax certificate--Presentation to and entry by treasurer. Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 98.


     10-23-22.   Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt. The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid become delinquent. The purchaser or assignee shall have the same lien for the taxes paid subsequently and may add the taxes to the amount paid under the original tax certificate, provided that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was levied.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 99.


     10-23-23.   Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest. Any tax certificate sold for delinquent special assessments pursuant to § 10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to the amount of each special assessment certified interest at the Category G rate of interest as established in § 54-3-16. No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment.

Source: SDC 1939, § 57.1109; SL 1983, ch 28, § 26; SL 1984, ch 319, § 10; SL 1999, ch 53, § 5; SL 2000, ch 226, § 5; SL 2018, ch 63, § 100.


     10-23-24.   Bidding off on behalf of county as purchaser at tax sale. If there are no other bidders offering the amount due under a tax certificate sale, the treasurer may bid off all or any tax certificate offered at the sale for the amount of taxes, penalty, interest, and costs due and unpaid on the property, in the name of the county. The county may acquire all the rights, both legal and equitable, that any purchaser may acquire by reason of the purchase.

Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 101.


     10-23-25.   Tax certificate issued to county--Tax receipt not issued--Interest. If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in § 54-3-16.

Source: SDC 1939, § 57.1108; SL 1981, ch 92; SL 1984, ch 319, § 38; SL 1999, ch 53, § 6; SL 2000, ch 226, § 6; SL 2018, ch 63, § 102.


     10-23-26.   Readvertising and sale not permitted after acquisition by county. If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24, the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.

Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 103.


     10-23-27.   Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county. All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes shall be paid in full, including the amount for which the tax certificate was bid off.

Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 104.


     10-23-28.   Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser. If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in § 10-23-27. The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale.

Source: SL 1897, ch 28, § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108; SL 2018, ch 63, § 105.


     10-23-28.1.   Sale of tax certificates prohibited unless section waived by county commissioners. Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23, 10-24, and 10-25. Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments.

Source: SL 2006, ch 43, § 1; SL 2007, ch 51, § 1; SL 2018, ch 63, § 106.


     10-23-29.   Tax sales not invalidated by irregularities. No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold.

Source: SL 1897, ch 28, § 134; RPolC 1903, § 2215; RC 1919, § 6807; SDC 1939, § 57.1112; SL 2018, ch 63, § 107.


     10-23-30, 10-23-31.   Repealed by SL 1974, ch 78, § 6.


     10-23-32.   Chapter applicable to collection of taxes owed on unreported improvements. The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-36.1 to 10-6-36.3, inclusive, and §§ 10-21-31 and 10-21-32.

Source: SL 1989, ch 85, § 5; SL 2018, ch 63, § 108.


     10-23-33.   Sale of tax certificate where electronically transmitted taxes delinquent. 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.

Source: SL 1995, ch 63, § 4; SL 2018, ch 63, § 109.


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