Codified Laws

Text Search

Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find

Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3


10-23-22Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.

The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid become delinquent. The purchaser or assignee shall have the same lien for the taxes paid subsequently and may add the taxes to the amount paid under the original tax certificate, provided that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was levied.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 99.

Get Chapter 10-23
Back to Chapter 10-23

Click message to listen