Readvertising and sale not permitted after acquisition by county

SDCL § 10-23-26 — under SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS.

SDCL § 10-23-26

If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24 , the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property. Source: SL 1901, ch 46 , § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63 , § 103.