10-23-27 Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by c...
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Unpaid and subsequent taxes to be paid before assignment of tax certificate
purchased by county.
All taxes subsequently accruing against the real property, or that were unpaid
at the time of the tax certificate sale and a lien on the real property but not included in the bid, is
considered as a subsequent tax. Before the county can make an assignment of the interest in and
rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes
shall be paid in full, including the amount for which the tax certificate was bid off.
Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL
2018, ch 63, § 104.
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