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CHAPTER 10-24

REDEMPTION FROM TAX SALES

10-24-1      Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.
10-24-2      Return of tax certificate as release of claims--Notations in record by treasurer.
10-24-3      Time allowed for redemption by persons under disability--Right to partition preserved.
10-24-4      No fees for services in redemption.
10-24-5      Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.
10-24-6      Payment of subsequent taxes without full redemption from county--Receipt.
10-24-7      County right to require payment of taxes preserved.
10-24-8      Disinterested persons not granted lien or claim.
10-24-9 to 10-24-15.      Repealed .
10-24-16      Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.
10-24-17      Notice to certificate holder of redemption from tax certificate sale.


     10-24-1.   Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer. Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purchase, other taxes subsequently paid, and interest on the taxes at the same rate from the date of the payment. The treasurer shall enter a memorandum of the redemption in the list of sales and give a receipt for the redemption to the person redeeming the tax certificate. The treasurer shall also file the receipt with the county auditor. The treasurer shall hold the money subject to the order of the purchaser, the purchaser's agent, or the purchaser's attorney.

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 45; SL 2018, ch 63, § 110.


     10-24-2.   Return of tax certificate as release of claims--Notations in record by treasurer. If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 46; SL 2018, ch 63, § 111.


     10-24-3.   Time allowed for redemption by persons under disability--Right to partition preserved. Any person adjudged incompetent may redeem a tax certificate belonging to the person and sold for taxes, within one year after the person is adjudged competent. Any minor may redeem a tax certificate belonging to the minor and sold for taxes, within one year after the minor reaches the age of eighteen. Nothing in this section prevents partition proceedings according to law as to any tax certificate, by the tax deed holder or the holder's successor to a tax certificate in which any minor or any person under disability may have any interest.

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 47; SL 2018, ch 63, § 112.


     10-24-4.   No fees for services in redemption. No fee may be charged for any service provided for in §§ 10-24-1 to 10-24-3, inclusive.

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 48.


     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.


     10-24-6.   Payment of subsequent taxes without full redemption from county--Receipt. If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.

Source: SL 1933, ch 65; SDC 1939, § 57.1114; SL 2018, ch 63, § 114.


     10-24-7.   County right to require payment of taxes preserved. Nothing contained in § 10-24-5 or 10-24-6 prevents the county from requiring payment of any tax that the county requires from any owner or other person interested in the real property, if the owner or interested person is seeking to redeem a tax certificate or pay a subsequent tax.

Source: SDC 1939, § 57.1114; SL 2008, ch 37, § 49; SL 2018, ch 63, § 115.


     10-24-8.   Disinterested persons not granted lien or claim. Nothing contained in § 10-24-5 or 10-24-6 grants a disinterested person redeeming or paying taxes a lien on the real property or a claim against owners or lienholders, except an agreement a disinterested person may have by contract with the owners or lienholders or by law.

Source: SDC 1939, § 57.1114; SL 2008, ch 37, § 50; SL 2018, ch 63, § 116.


     10-24-9 to 10-24-15.   Repealed by SL 2018, ch 63, §§ 117 to 123.


     10-24-16.   Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate. Any person who has a lien on any real property sold or about to be sold for taxes or on which the taxes are delinquent and unpaid may redeem from the tax sale if the real property is subject to redemption or may pay the taxes, interest, penalty, and costs that are delinquent. The receipt of the treasurer or the tax certificate of redemption constitutes an increase of the amount of the lien held by the party paying the taxes or making the redemption. The amount paid and the interest on the amount at the rate specified in the lien instrument, or if none is specified then at the rate that the taxes would bear according to law, shall be collected with, as a part of, and in the same manner as the amount secured by the original lien.

Source: SL 1913, ch 343; RC 1919, § 2918; SDC 1939, § 37.3201; SL 2008, ch 37, § 57; SL 2018, ch 63, § 124.


     10-24-17.   Notice to certificate holder of redemption from tax certificate sale. 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.

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


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