10-23-2. Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.
Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1913, ch 350, § 4; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, § 1; SL 1987, ch 64, § 4; SL 2018, ch 63, § 75.
10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipal finance officer.
In addition to the notice required by § 10-23-2, the treasurer shall send the notice containing the information provided in §§ 10-23-2.5 and 10-23-3 by first class mail or by electronic means to:
(1) Any owner of the real property at the owner's last known address;
(2) Any person holding a special assessment certificate which is a lien upon the real property; and
(3) The municipal finance officer, if the property is located in a municipality.
The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section.
Source: SL 1984, ch 74, § 1; SL 1985, ch 80, § 1; SL 2010, ch 52, § 2; SL 2012, ch 61, § 5; SL 2018, ch 63, § 76.
10-23-2.3. Publication of information about delinquent taxpayer authorized.
The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.
Source: SL 1988, ch 98, § 1; SL 1989, ch 96; SL 2018, ch 63, § 78.
10-23-2.4. Notice to seller and buyer under contract for deed.
The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.
Source: SL 1989, ch 94; SL 2018, ch 63, § 79.
10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to § 10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by § 10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties.
Source: SL 2010, ch 52, § 1; SL 2018, ch 63, § 80.