76 chapters · 1,083 sections in this title.
SDCL 21-41-9
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Source: SL 1941, ch 161 , § 4; SL 1943, ch 140 ; SDC Supp 1960, § 37.16A04.
SDCL § 21-42-1 Tax purchasers entitled to bring action--Purpose of action
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In addition to and not in lieu of the method otherwise provided by the statutes of this state for the taking of tax deeds any purchaser of property at tax sale, or his assigns, including the county where property is bid in by the county treasurer for lack of bidders, desiring a t…
SDCL § 21-42-10 Redemption of land by defendant--Certificate of redemption--Apportionment of taxes assessed--Personal property taxes
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Any defendant to an action may make redemption of the lands from tax sales by paying the total amount of delinquent taxes, penalties and interest thereon at the Category D rate of interest as established in § 54-3-16 , which shall have been paid by the plaintiff or which is due t…
SDCL § 21-42-11 Appearance by defendant--Defenses permitted
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Any defendant may appear in said action within the time provided by law for appearances in civil actions and may set up any defense to said action he may have, and may therein question the legality, validity, or sufficiency of any act had in connection with the assessment thereof…
SDCL § 21-42-12 Venue of action
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Such action shall be tried in the circuit court for the county in which said premises are situated. Source: SL 1941, ch 161 , § 6; SL 1943, ch 140 ; SDC Supp 1960, § 37.16A06.
SDCL § 21-42-13 Proof required on default judgment--Treasurer's certificate as prima facie evidence
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No judgment shall be entered against any defendant in default without proof of the allegations of the complaint, but the treasurer's certificate of sale shall be prima facie evidence of the validity, legality, and sufficiency of all of the proceedings leading up to the issuance o…
SDCL § 21-42-14 Findings of fact and conclusions of law
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The court shall make findings of fact and conclusions of law and in its conclusions of law determine the fair and reasonable value of the land; that the land was subject to taxation and was duly and legally assessed; the year for which it was assessed; the amount of the assessmen…
SDCL § 21-42-15 Bond required of plaintiff to indemnify against successful defense after judgment
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Before the entry of judgment in such action, the plaintiff, if other than the county, must execute a bond of indemnity to the defendants in the action who shall have been served by publication, with sufficient surety to be approved by the court, in such sum as the court shall dir…
SDCL § 21-42-16 Contents of judgment--Direction to issue deed--Costs
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The judgment entered on the findings of fact and conclusions of law in all cases under the provisions of this chapter, shall decree that such judgment is binding and conclusive upon the defendants named and served therein, and upon all defendants who are unknown to the plaintiff …
SDCL § 21-42-17 Tax deed issued by treasurer--Form--Acknowledgment
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Upon filing with the county treasurer of a certified copy of the decree and judgment hereinbefore provided by § 21-42-16 , he must issue a tax deed to the real estate described in the judgment which deed in substance shall be as follows: "Whereas, ________ did on the ________ day…
SDCL § 21-42-18 Estate vested in grantee by deed
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A deed issued pursuant to this chapter shall vest in the grantee an absolute estate in fee simple in such real property, subject, however, to all claims which the state may have therein for taxes, liens, or encumbrances. Source: SL 1941, ch 161 , § 10; SL 1943, ch 140 ; SDC Supp …
SDCL § 21-42-19 Relief from default judgment
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The court may, in its discretion and upon such terms as may be just, at any time within one year after the entry of judgment, relieve a defendant in such action, served by publication of the summons, from the judgment, if taken against him through his mistake, inadvertence, surpr…
SDCL § 21-42-2 Time of bringing action
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Said action may be commenced at any time after the expiration of four years from the date of the tax certificate or certificates and in cases where the action be commenced upon existing tax deeds, said action may be commenced at any time. Source: SL 1941, ch 161 , § 1; SL 1943, c…
SDCL § 21-42-20 Bond not required of county--Liability on successful defense after judgment
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The county as plaintiff shall not be required to furnish a bond pursuant to § 21-42-15 , but shall be liable for the value of the interest of a defendant served by publication and permitted to defend to the same extent and for the same length of time and under the same provisions…
SDCL § 21-42-21 Employment of additional counsel to assist state's attorney
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In counties where it shall be determined by the board of county commissioners of such county that the state's attorney of such county is unable to handle the work required in the prosecution of the action or actions as herein authorized by reason of the additional work imposed up…
SDCL § 21-42-3 Delinquent taxes paid before action brought
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Before bringing such action, the plaintiff, unless it be the county, shall pay delinquent taxes assessed subsequent to the date he procured the certificate of sale which may then be due to the county. Source: SL 1941, ch 161 , § 1; SL 1943, ch 140 ; SDC Supp 1960, § 37.16A01.
SDCL § 21-42-4 Commencement by summons and complaint--Party plaintiff--Known and unknown parties defendant
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The action shall be commenced by the filing of a summons and complaint as in other civil actions as required by the statutes of the State of South Dakota in which the party or parties so commencing the same shall be named as plaintiff, or plaintiffs, and all persons who have or c…
SDCL § 21-42-5 Joinder of different tracts in same action--Joinder of parties defendant
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Several tracts of land, contiguous or noncontiguous, and whether owned by different defendants and whether sold at the same time or different times, may be set forth in one complaint and all persons claiming any title to, or interest in or lien upon, any of said premises, or any …
SDCL § 21-42-6 Contents of complaint
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The complaint shall, among other things, set forth the description of the real property involved, the year in which the delinquent taxes were assessed, the amount for which the property was sold, the amount of taxes subsequently paid, the date of the sale of said property, the pe…
SDCL § 21-42-7 Procedural rules not exclusive of other procedures to perfect tax title
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The rules of procedure outlined by §§ 21-42-4 to 21-42-6 , inclusive, shall apply to actions hereafter brought to procure tax deeds under the provisions of this chapter, or to perfect titles under existing tax deeds, but shall not be exclusive of any other statutory procedure to …
SDCL § 21-42-8 Summons and complaint in same form as for civil actions--Service as in quiet title actions
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The summons and complaint must be of the same form and substance as otherwise provided by the laws of this state for the commencement of civil actions, and shall be served in the same manner as provided by §§ 21-41-8 and
SDCL § 21-42-9 Lis pendens notice recorded by register of deeds--Destruction of records
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Upon the filing of the summons and complaint, a notice of pendency of the action shall be recorded in the office of the register of deeds of the county in which the action is pending; the lis pendens so recorded shall be filed and recorded by the register of deeds in the same man…