Title 10, TAXATION

Any person adjudged incompetent may redeem a tax certificate belonging to the person and sold for taxes, within one year after the person is adjudged competent. Any minor may redeem a tax certificate belonging to the minor and sold for taxes, within one year after the minor reach…

No fee may be charged for any service provided for in §§ 10-24-1 to 10-24-3 , inclusive. Source: SL 1897, ch 28 , § 129; RPolC 1903, § 2208; SL 1913, ch 351 ; RC 1919, § 6799; SL 1933, ch 198 , § 1; SDC 1939, § 57.1115; SL 2008, ch 37 , § 48.

Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertisi…

If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent…

Nothing contained in § 10-24-5 or 10-24-6 prevents the county from requiring payment of any tax that the county requires from any owner or other person interested in the real property, if the owner or interested person is seeking to redeem a tax certificate or pay a subsequent ta…

Nothing contained in § 10-24-5 or 10-24-6 grants a disinterested person redeeming or paying taxes a lien on the real property or a claim against owners or lienholders, except an agreement a disinterested person may have by contract with the owners or lienholders or by law. Source…