Title 10, TAXATION

Notwithstanding the provisions of chapters 10-23 , 10-24 , and 10-25 , no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the ho…

No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglec…

The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include: (1) The time and place of the sale; (2) A list of the tax certificat…

The provisions of this chapter apply to the collection of the taxes and interest owed on improvements 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 , § 5; SL 2018, ch 63 , § 108; SL 2021, ch 44 , § 44.

Any tax certificate on real property upon which any tax is delinquent pursuant to § 10-21-7.3 may be sold pursuant to this chapter. Source: SL 1995, ch 63 , § 4; SL 2018, ch 63 , § 109.

If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract. Source: SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 2000, ch…

The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuan…

Within thirty days after the completed publication required by § 10-23-2 , each official newspaper in which the notice was published shall receive one-third of the fee charged to the delinquent property for advertising. If the notice was published in one or two official newspaper…

On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that rema…

Before making a sale of a tax certificate, the treasurer shall offer a tax certificate for each separate parcel of real property for sale in the numerical order in which it appears on the tax list and receive bids for the tax certificate. If any person bids the full amount of the…

If any person bidding fails to pay the amount due, the treasurer may again offer the tax certificate for sale if the sale has not been closed. If the sale has been closed, the treasurer may again advertise the tax certificate by one notice posted for two weeks on the door of the …

Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purc…

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…

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 § 10-25-13 . Source: SL 1897, ch 32 , § 1; RPolC 1903, § 2213; RC 1919, § 680…

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 …

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…

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 § 10-25-39.1 . The auction must occur within one year of the issuance of the ta…

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…