South Dakota Statutes

§ 10-17-7 — Preparation of tax list--Notation as to real property sold for taxes.

South Dakota § 10-17-7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-17PROPERTY TAX LISTS

This text of South Dakota § 10-17-7 (Preparation of tax list--Notation as to real property sold for taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-17-7 (2026).

Text

The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.

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Related

In Re Bellman Farms, Inc.
86 B.R. 1016 (D. South Dakota, 1988)
26 case citations
Spring Creek Taxpayers Ass'n v. Pennington County
280 N.W.2d 102 (South Dakota Supreme Court, 1979)
1 case citations

Legislative History

SL 1897, ch 28, § 74; RPolC 1903, § 2143; SL 1917, ch 132, § 1; RC 1919, § 6755; SDC 1939, § 57.0603; SL 1987, ch 64, § 2; SL 1995, ch 61, § 4; SL 1996, ch 75.

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Bluebook (online)
South Dakota § 10-17-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-17-7.