Title 10, TAXATION

The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate re…

If the tax, penalty, interest, and other costs are not paid before the time fixed for sale, the sheriff shall sell the property, or as much of the property as necessary, at the time and location in the notice at public auction to the highest bidder for cash. The sale is absolute …

The sheriff may adjourn the sale for a period not to exceed three days, and shall adjourn at least once if there are no bidders. The adjournment shall be made by public announcement at the time and location of the sale and by posting a notice of the adjournment at the time and lo…

If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid. Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 53.

The sheriff shall submit a return to the treasurer on each distress warrant as soon as executed, and at least within six months after date of issue of the distress warrant, stating the amounts, if any, that have been collected upon the distress warrant. After the sheriff has comp…

When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received. Source: SL 1915, ch 296 , § 6; SL 1917, ch 133 , § 3; RC 1919, § 67…

The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be …

Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund. Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 5…

The sheriff is allowed the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and necessary costs for each sale. The fees and costs shall be collected from the tax debtor or …

The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectib…

The treasurer shall issue distress warrants covering all taxes not declared uncollectible unless other remedies are pursued for the collection of the taxes as provided by law. Source: SL 1915, ch 296 , § 11; SL 1917, ch 133 , § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch…

If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquen…

If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of …

The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts. Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 65.

The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under § 10-22-53 or 10-22-54 may be brought. Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 66.

It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bi…

In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes ar…

If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may p…

The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring act…

The term, taxes, as used in §§ 10-22-59 and 10-22-61 means: (1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; (2) Any and all penaltie…

The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state. Source: SL 1953, ch 478 , § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 72.

The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and 10-21-32 . Source: SL 1989, ch 85 , …

If the county auditor deducts or applies any amount to taxes pursuant to § 10-22-5 , the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: "Iss…

The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased sit…

A treasurer's distress warrant shall be addressed to the sheriff of the county and shall be in substantially the following form: I hereby certify that the mobile home taxes or taxes on a building on a leased site for the year ________, assessed against ________ in the sum of ____…

If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by…

The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29 , 21-10-6 , or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection. Source: SL 1989, c…

The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled…

On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing: (1) Each tax certificate sold; (2) The name of each pu…

After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale at the treasurer's office…

If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with int…

. If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, th…

If any real property on which taxes are refunded to the purchaser as provided in §§ 10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property fo…

The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied. Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch…

The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumpti…

The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposit…

The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed not…

In addition to the notice required by § 10-23-2 , the treasurer shall send the notice containing the information provided in §§ 10-23-2.5 and 10-23-3 by first class mail or by electronic means to: (1) Any owner of the real property at the owner's last known address; (2) Any perso…

The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to …

The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent …

Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to § 10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies …

In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate. Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1…

Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property i…

The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest un…

Any tax certificate sold for delinquent special assessments pursuant to § 10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to th…

If there are no other bidders offering the amount due under a tax certificate sale, the treasurer may bid off all or any tax certificate offered at the sale for the amount of taxes, penalty, interest, and costs due and unpaid on the property, in the name of the county. The county…