76 chapters · 1,068 sections in this title.
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.