clarify provisions regarding tax deeds.

Tax-deed buyers gain immediate property possession

In South Dakota, deeds acquired under sections 10-25-39.1 or 10-25-39.2 give the holder full ownership of the property. The holder or a later owner gets immediate exclusive possession, despite another person's right to redeem or later challenge possession. This rule does not itself end those rights. Valid state or county claims for taxes, liens, or other charges against the property still apply. Past-due municipal improvement assessment liens, including principal and interest, also remain, except as provided by section 9-43-100. After deducting county costs for taking the deed and selling the property, sale proceeds are divided by the latest year's tax levies included in the proceeds until taxes and interest are paid. Any money left after taxes, penalties, interest, county liens, and other costs goes to the prior owner of record. If that owner cannot be found within 180 days, the money goes to the state's Unclaimed Property Division.