10-23-11. Return of sale to be filed with county auditor--Contents.
On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing:
(1) Each tax certificate sold;
(2) The name of each purchaser and the amount paid; and
(3) A copy of the notice of the sale, with an affidavit of publication.
The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list.
Source: SL 1897, ch 28, § 119; RPolC 1903, § 2198; SL 1913, ch 350, § 6; RC 1919, § 6789; SDC 1939, § 57.1111; SL 2018, ch 63, § 88.
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