Title 10 — TAXATION

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…

10-22-7 Warrant to treasurer for amount deducted from claim against county. 10-22-8 Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site. 10-22-9 Form of treasurer's distress warrant. 10-22-10 Delivery of distress warrant to sheriff…

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

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 ____…

Source: SL 1989, ch 85 , § 5; SL 2018, ch 63 , § 108; SL 2021, ch 44 , § 44.

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, the …

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…

If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, bu…

If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24 , the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest…

All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and r…

If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as speci…

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

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 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…