10-23-11 Return of sale to be filed with county auditor--Contents.
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:
Each tax certificate sold;
The name of each purchaser and the amount paid; and
A copy of the notice of the sale, with an affidavit of publication.
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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.
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