Any tax certificate on real property upon which any tax is delinquent pursuant to § 10-21-7.3 may be sold pursuant to this chapter. Source: SL 1995, ch 63 , § 4; SL 2018, ch 63 , § 109.
Sale of tax certificate where electronically transmitted taxes delinquent
SDCL § 10-23-33 — under SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS.
SDCL § 10-23-33