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10-23-25Tax certificate issued to county--Tax receipt not issued--Interest.

If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in § 54-3-16.

Source: SDC 1939, § 57.1108; SL 1981, ch 92; SL 1984, ch 319, § 38; SL 1999, ch 53, § 6; SL 2000, ch 226, § 6; SL 2018, ch 63, § 102.

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