Title 10 — TAXATION

The proceeds of the sale must be distributed in accordance with §

If a tax certificate is sold for taxes and not yet redeemed, the owner or holder of the tax certificate may conduct, or cause to be conducted, a proceeding to procure a tax deed on the real property, as provided by §§ 10-25-2 to 10-25-12 , inclusive. A proceeding shall be initiat…

The person demanding the tax deed shall purchase the assignment of all prior tax certificates held by the county on the real property before the treasurer may issue the tax deed. Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 3…

Immediately after the expiration of sixty days from the date of the filing of affidavit of completed service of the notice provided in § 10-25-8 , the treasurer shall prepare a deed for each parcel of real property for the tax certificate sold and remains unredeemed. The deed sha…

Any deed acquired pursuant to § 10-25-39.1 or 10-25-39.2 vests in the grantee an absolute estate in fee simple in the real property. However, the real property is subject to any claim that the state or county may have in the real property for taxes, liens, or encumbrances. The re…

The tax deed is prima facie evidence of the truth of all the facts recited, and of the regularity of all proceedings from the valuation of the real property by the director of equalization up to the execution of the deed. The tax deed shall include the following: (1) The legal de…

If the real property is sold at a private sale after being offered at a public sale for taxes, there shall be inserted in the deed a statement that the property was sold at a private sale as required by §

If deeds are delivered by the treasurer for real property sold for taxes, the certificate shall be canceled and filed by the county auditor. In case of loss of any certificate, on being satisfied by due proof, and bond stating the sum equal to the value of the property conveyed, …

If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, …

The provisions of § 10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate ha…

The commencement of a proceeding to procure a tax deed within the periods limited in §§ 10-25-16 and 10-25-17 does not extend the lien of the holder of the tax certificates more than six months beyond the expiration of the periods of limitations. If any proceeding, commenced with…

Commencement of a proceeding as provided in §§ 10-25-16 to 10-25-18 , inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§ 10-25-16 to 10-25-18 , inclusive, means the c…

A notice of intention to take a tax deed shall be signed by the lawful holder of the tax certificate, or the holder's agent or attorney, stating the date of sale, the description of the real property sold, the name of the purchaser, and the name of the assignee, if any. The notic…

If any real property has been bid in by the treasurer in the name of the county at the tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of purchase, and sufficient time has elapsed since the sale that a tax deed may be …

Source: SL 1943, ch 304 , § 1; SDC Supp 1960, § 57.1117-1; SL 2008, ch 37 , § 72; SL 2018, ch 63 , § 144; SL 2024, ch 38 , § 5, eff. Feb. 12, 2024.

Source: SL 1943, ch 304 , § 2; SDC Supp 1960, § 57.1117-1; SL 2008, ch 37 , § 73; SL 2018, ch 63 , § 145; SL 2024, ch 38 , § 6, eff. Feb. 12, 2024.

Source: SL 1943, ch 304 , § 3; SDC Supp 1960, § 57.1117-1; SL 2018, ch 63 , § 146; SL 2024, ch 38 , § 7, eff. Feb. 12, 2024.

Any county that has acquired or may acquire title to any real property by tax deed may commence an action in the county to quiet the title to the real property. In any such action, several parcels of real property, contiguous or noncontiguous, may be included in one complaint and…

The procedure in the action commenced under § 10-25-24 shall be conducted pursuant to the provisions of chapter 21-41 , except the provisions of chapter 21-41 requiring the plaintiff to execute an indemnity bond, before entry of judgment to the defendants who are served by public…

The board of county commissioners may procure from any person who has any interest in the real property, real or apparent, a transfer, assignment, or satisfaction of the interest for the purpose of removing any cloud from the title of the real property. The authority granted in t…

Source: SL 1933, ch 66 ; SDC 1939, § 57.1123; SL 2018, ch 63 , § 150; SL 2024, ch 38 , § 8, eff. Feb. 12, 2024. 10-25-28 to 10-25-38. Repealed by SL 1974, ch 68 , § 10.

The notice of intention to take a tax deed shall be served on the owner of record of the real property, the person in possession of the real property, the person in whose name the real property is taxed, and the mortgagee named in any unsatisfied mortgage in force on the real pro…

The proceeds of the tax deed sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, must be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included…

A county that has acquired real property by a tax deed shall declare the real property to be surplus property and conduct a sale in accordance with the provisions of chapter 6-13 . The sale must occur within one year of the issuance of the tax deed. The proceeds of the sale must …

Any person, except a county, acquiring real property by a tax deed after being issued a tax certificate shall offer the property at public auction in accordance with the provisions of chapter 6-13 and §

If the real property is situated within a municipality, notice also shall be served on: (1) The holder of any special assessment certificate that is a lien upon the real property; (2) The holder of any tax certificate issued upon sale for any special assessment; and (3) The munic…

After a county has sold and issued to a purchaser a deed to any real property for which the county has taken tax title, the county auditor shall cancel the taxes levied against the real property before the sale by the county and enter the cancellation on the records of the treasu…

The county commissioners may authorize a reconveyance by quitclaim deed to the record owner or the record owner's assignees or successors only of any real property held by the county under tax deed only. The reconveyance shall be for consideration not less than the total principa…

Nothing contained in § 10-25-41 limits the discretion of the county commissioners to fix a higher price for the reconveyance or to annex to the reconveyance any conditions or qualifications as the county commissioners may establish. Source: SDC 1939, § 57.1125; SL 1943, ch 292 ; …

Reconveyance pursuant to § 10-25-41 may be authorized only by resolution of the county commissioners published in the minutes, and the reconveyance may be made only after the time for an appeal from the resolution has expired. The reconveyance is made by quitclaim deed substantia…

No action may be commenced by the former owner or by any person claiming under him or her, to recover possession of any real property which has been sold and conveyed by deed for nonpayment of taxes or to avoid the deed, unless action is commenced within one hundred eighty days a…

If any person bidding on a county sale of tax deed property pursuant to this chapter is not current on all property taxes due within the county, the county may refuse to accept the bid from such person. Source: SL 2013, ch 50 , § 1.

Personal service of the notice shall be served on the owner of record of the real property, the person in possession of the real property, and the person in whose name the real property is taxed in the manner provided by law for the service of summons. Any other person listed in …

If any of the persons on whom notice is required to be served by §§ 10-25-3 and 10-25-4 is deceased, the notice shall be served on the decedent's personal representative, foreign or resident, or on the resident agent of a foreign personal representative, if any are known to the c…

The notice to the holder of any special assessment certificate shall be directed to the certificate holder at the address that appears for the certificate holder in connection with the record of the certificate with the finance officer of the municipality. The notice shall be per…

The service of the notice is complete when an affidavit of the service of the notice and of the particular mode of the notice, duly signed and verified by the person or officer making the service, has been filed with the treasurer authorized to execute the tax deed. The record or…

The failure of the owner, any mortgagee, any lienholder or any other interested person to redeem the tax certificate within sixty days of the date of the filing of the affidavit of completed service of the notice as provided in § 10-25-8 passes all of the right, title, and intere…

The total costs of serving the notice of intention to take a tax deed, whether by publication or otherwise, together with the costs of the affidavit and cost of records search, cost of location of owners, and attorney fee, may not exceed four hundred dollars. These costs shall be…

Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 1974, ch 78 , § 5; SL 2008, ch 37 , § …