South Dakota Statutes

§ 10-22-21 — Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.

South Dakota·Title 10 TAXATION·Ch. 10-21 COLLECTION OF DELINQUENT PROPERTY TAXES
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 and without right of redemption. The sheriff shall give to the purchaser, if demanded, a certificate of sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. The certificate of sale shall be accepted as evidence of the title by all public officials, courts, and departments of the state or any of its political subdivisions.

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South Dakota § 10-22-21 (Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 51.

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