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