10-24-6Payment of subsequent taxes without full redemption from county--Receipt.

If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.

Source: SL 1933, ch 65; SDC 1939, § 57.1114; SL 2018, ch 63, § 114.