10-23-21 Assignment of tax certificate--Presentation to and entry by treasurer.
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Assignment of tax certificate--Presentation to and entry by treasurer.
certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall
be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of
the tax certificate acquires the lien of the taxes on the real property if the assignee presents the
assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale
the fact that the tax certificate has been assigned, entering the name and address of the assignee, and
the date when the assignment was presented for entry.
Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919,
§ 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 98.
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