Title 10 — TAXATION

Any person who has a lien on any real property sold or about to be sold for taxes or on which the taxes are delinquent and unpaid may redeem from the tax sale if the real property is subject to redemption or may pay the taxes, interest, penalty, and costs that are delinquent. The…

Immediately after redemption from any tax certificate sale, the treasurer shall notify the purchaser or present holder of the redeemed tax certificate of the redemption. The notice shall be sent to the address as shown by the record of the tax certificate or assignment of the pur…

If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax…

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…