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10-23-28Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.

If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in § 10-23-27. The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale.

Source: SL 1897, ch 28, § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108; SL 2018, ch 63, § 105.

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