<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-25-39 - Apportionment of sale proceeds--Disposing surplus proceeds.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s60b4feebee3d41b9824fd623e5128b31Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60b4feebee3d41b9824fd623e5128b31SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s60b4feebee3d41b9824fd623e5128b31CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s60b4feebee3d41b9824fd623e5128b31Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s60b4feebee3d41b9824fd623e5128b31000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s60b4feebee3d41b9824fd623e5128b31NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s60b4feebee3d41b9824fd623e5128b31SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-25-39 - Apportionment of sale proceeds--Disposing surplus proceeds."><meta property="og:description" content="SDLRC Codified Law 10-25-39 - Apportionment of sale proceeds--Disposing surplus proceeds."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-25-39"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s60b4feebee3d41b9824fd623e5128b31Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39" rel="noopener"><span class="s60b4feebee3d41b9824fd623e5128b31SENU">10-25-39</span></a><span xml:space="preserve" class="s60b4feebee3d41b9824fd623e5128b31SENU">. </span><span class="s60b4feebee3d41b9824fd623e5128b31CL">Apportionment of sale proceeds--Disposing surplus proceeds.</span></p><p dir="ltr" class="s60b4feebee3d41b9824fd623e5128b31Statute"><span class="s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont">The proceeds of the tax deed sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, must be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included in the proceeds of the sale, until all tax and interest have been paid.</span></p><p dir="ltr" class="s60b4feebee3d41b9824fd623e5128b31Statute"><span xml:space="preserve" class="s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont">Any surplus proceeds of the tax deed sale that remain after payment of the taxes, penalty, interest, county liens and other costs, must be returned to the prior owner of record. If the prior owner of record cannot be found within one hundred eighty days, the surplus must be transferred to the Unclaimed Property Division pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=43-41B" rel="noopener"><span class="s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont">43-41B</span></a><span class="s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont">.</span></p><p dir="ltr" class="s60b4feebee3d41b9824fd623e5128b31Normal"><span xml:space="preserve" class="s60b4feebee3d41b9824fd623e5128b31000000"> </span></p><p dir="ltr" class="s60b4feebee3d41b9824fd623e5128b31NoIndent"><span xml:space="preserve" class="s60b4feebee3d41b9824fd623e5128b31DefaultParagraphFont-000001">Source: </span><span class="s60b4feebee3d41b9824fd623e5128b31SCL">SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, § 6803; SL 1931, ch 113; SL 1933, ch 64; SL 1933, ch 198, § 2; SL 1937, ch 83; SDC 1939, § 57.1124; SL 2008, ch 37, § 77; SL 2018, ch 63, § 151; SL 2024, ch 38, § 3, eff. Feb. 12, 2024; SL 2025, ch 49, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-25-39 - Apportionment of sale proceeds--Disposing surplus proceeds.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sb4311fbd49d54c9784028ad55ae7d09aNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb4311fbd49d54c9784028ad55ae7d09aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb4311fbd49d54c9784028ad55ae7d09aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb4311fbd49d54c9784028ad55ae7d09a000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sb4311fbd49d54c9784028ad55ae7d09aNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb4311fbd49d54c9784028ad55ae7d09aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-25-39.1 - County acquisition of real property--Sale of property--Notice of sale required."><meta property="og:description" content="SDLRC Codified Law 10-25-39.1 - County acquisition of real property--Sale of property--Notice of sale required."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-25-39.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sb4311fbd49d54c9784028ad55ae7d09aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39.1" rel="noopener"><span class="sb4311fbd49d54c9784028ad55ae7d09aSENU">10-25-39.1</span></a><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09aSENU">. </span><span class="sb4311fbd49d54c9784028ad55ae7d09aCL">County acquisition of real property--Sale of property--Notice of sale required.</span></p><p dir="ltr" class="sb4311fbd49d54c9784028ad55ae7d09aNormal"><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">    A county that has acquired real property by a tax deed shall declare the real property to be surplus property and conduct a sale in accordance with the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=6-13" rel="noopener"><span class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">6-13</span></a><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">. The sale must occur within one year of the issuance of the tax deed. The proceeds of the sale must be distributed in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39" rel="noopener"><span class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">10-25-39</span></a><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">. Notwithstanding the notice requirement contained in § </span><a href="https://sdlegislature.gov/Statutes?Statute=6-13" rel="noopener"><span class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">6-13</span></a><span class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont">-4, the county shall give notice of the sale by publishing a notice of the sale at least twice, with the first publication not less than thirty days prior to the date of the sale.</span></p><p dir="ltr" class="sb4311fbd49d54c9784028ad55ae7d09aNormal"><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09a000000"> </span></p><p dir="ltr" class="sb4311fbd49d54c9784028ad55ae7d09aNoIndent"><span xml:space="preserve" class="sb4311fbd49d54c9784028ad55ae7d09aDefaultParagraphFont-000001">Source: </span><span class="sb4311fbd49d54c9784028ad55ae7d09aSCL">SL 2024, ch 38, § 1, eff. Feb. 12, 2024.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-25-39 - Apportionment of sale proceeds--Disposing surplus proceeds.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sbe61baf96423444890833e83575fc904Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbe61baf96423444890833e83575fc904SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbe61baf96423444890833e83575fc904CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbe61baf96423444890833e83575fc904DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sbe61baf96423444890833e83575fc904000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sbe61baf96423444890833e83575fc904NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sbe61baf96423444890833e83575fc904DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbe61baf96423444890833e83575fc904SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-25-39.2 - County acquisition of real property--Public auction of property."><meta property="og:description" content="SDLRC Codified Law 10-25-39.2 - County acquisition of real property--Public auction of property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-25-39.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sbe61baf96423444890833e83575fc904Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39.2" rel="noopener"><span class="sbe61baf96423444890833e83575fc904SENU">10-25-39.2</span></a><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904SENU">. </span><span class="sbe61baf96423444890833e83575fc904CL">County acquisition of real property--Public auction of property.</span></p><p dir="ltr" class="sbe61baf96423444890833e83575fc904Normal"><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">    Any person, except a county, acquiring real property by a tax deed after being issued a tax certificate shall offer the property at public auction in accordance with the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=6-13" rel="noopener"><span class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">6-13</span></a><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904DefaultParagraphFont"> and § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39.1" rel="noopener"><span class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">10-25-39.1</span></a><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">. The auction must occur within one year of the issuance of the tax deed. Following the sale, the seller of the property is entitled to compensation in the same manner as redemption of a tax certificate pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-24-1" rel="noopener"><span class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">10-24-1</span></a><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">. The proceeds of the sale must be distributed in accordance with § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-25-39" rel="noopener"><span class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">10-25-39</span></a><span class="sbe61baf96423444890833e83575fc904DefaultParagraphFont">.</span></p><p dir="ltr" class="sbe61baf96423444890833e83575fc904Normal"><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904000000"> </span></p><p dir="ltr" class="sbe61baf96423444890833e83575fc904NoIndent"><span xml:space="preserve" class="sbe61baf96423444890833e83575fc904DefaultParagraphFont-000001">Source: </span><span class="sbe61baf96423444890833e83575fc904SCL">SL 2024, ch 38, § 2, eff. Feb. 12, 2024.</span></p></div></body></html>