<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 15-3-21 - Real estate taxes following determination of adverse possession. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2043365Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2043365SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2043365CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2043365Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2043365DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2043365000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2043365SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2043365SCL-000002 { 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></head><body><div><p dir="ltr" class="s2043365Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=15-3-21"><span class="s2043365SENU">15-3-21</span></a><span xml:space="preserve" class="s2043365SENU">. </span><span class="s2043365CL">Real estate taxes following determination of adverse possession.</span></p><p dir="ltr" class="s2043365Normal-000000"><span class="s2043365DefaultParagraphFont">Upon a judicial determination of adverse possession the adjacent landowner acquiring the ownership and right to possession pursuant to this chapter becomes immediately liable for all future real estate taxes on the property. The previous owner may petition a circuit court to determine the precise acreage for which responsibility for real property taxes is transferred. The circuit court may assess reasonable costs including the cost of surveying the property.</span></p><p dir="ltr" class="s2043365Normal"><span xml:space="preserve" class="s2043365000001"> </span></p><p dir="ltr" class="s2043365Normal"><span class="s2043365SCL">Source:</span><span xml:space="preserve" class="s2043365SCL-000002"> SL 2018, ch 125, § 2.</span></p></div></body></html>