An Act to revise the provisions on procuring a tax deed when the property owner has died.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-25-1 be AMENDED:

10-25-1. If a tax certificate is sold for taxes and not yet redeemed, the owner or holder of the tax certificate may conduct, or cause to be conducted, a proceeding to procure a tax deed on the real property, as provided by §§ 10-25-2 to 10-25-12, inclusive. A proceeding shall be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of §§ 10-25-16 to 10-25-19, inclusive; or, if the owner of the property died, a proceeding to procure a tax deed may be initiated after six months from the conclusion of the intestate proceedings provided in chapter 29A-2, if ownership of the property has not changed before, during, or after the intestate proceedings, but no later than six years from the date of the owner's death. The time period applies equally to the county or any other purchaser of the tax certificate. Any assignee of a tax certificate shall take the tax certificate subject to the time period of the first owner of the tax certificate.