10-23-22 Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to a...
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Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
The purchaser at tax sale or assignee of the
tax certificate may pay any taxes levied on the real property purchased, whether levied for any year
or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as
subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid
become delinquent. The purchaser or assignee shall have the same lien for the taxes paid
subsequently and may add the taxes to the amount paid under the original tax certificate, provided
that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax
certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall
write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the
original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid
the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was
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, § 99.
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