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     10-25-18.   Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien. The commencement of a proceeding to procure a tax deed within the periods limited in §§ 10-25-16 and 10-25-17 does not extend the lien of the holder of the tax certificates more than six months beyond the expiration of the periods of limitations. If any proceeding, commenced within the time limited by §§ 10-25-16 and 10-25-17, is not completed, and the right of the party instituting the proceeding to receive a tax deed under the provisions of §§ 10-25-1 to 10-25-12, inclusive, is not fully completed and established, within six months after the expiration of six years from the date of the tax certificate sale on which the proceeding is based; then all rights under the proceeding cease and are forever barred. The treasurer shall cancel the tax certificate in the manner provided in § 10-25-16. However, the purchaser of a tax certificate assigned by the county has an additional period of one year from the date of the assignment to commence the proceeding and six months after the expiration of the period of one year to complete the proceeding. If the tax certificate is cancelled, the lien of the holder of the tax certificate is extinguished and all further proceedings on the tax certificate are barred.

Source: SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 1979, ch 75, § 1; SL 2008, ch 37, § 69; SL 2018, ch 63, § 141.


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