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State of South Dakota
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EIGHTY-SECOND SESSION LEGISLATIVE ASSEMBLY, 2007 |
| 267N0267 |
HOUSE BILL
NO.
1118
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Introduced by:
Representatives Lust, Ahlers, Brunner, Cutler, Dreyer, Elliott, Hanks, Howie,
Kirkeby, McLaughlin, Nygaard, Peters, Rausch, Rhoden, and Van Etten and
Senators McNenny, Hoerth, Katus, Lintz, McCracken, and Schmidt
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FOR AN ACT ENTITLED, An Act to
permit counties to sell tax certificates.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-23-28.1 be amended to read as follows:
10-23-28.1. Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate after July 1, 2006 , 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 after July 1, 2006 , unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates . The county 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 chapter 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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-23-28.1 be amended to read as follows:
10-23-28.1. Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate after July 1, 2006 , 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 after July 1, 2006 , unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates . The county 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 chapter 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.
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250 copies of this document were printed by the South Dakota Legislative Research Council at a cost of $.038 per page. |
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Insertions into existing statutes are indicated by underscores. Deletions from existing statutes are indicated by |
