South Dakota Statutes

§ 10-23-10 — Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.

South Dakota § 10-23-10
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-23SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS

This text of South Dakota § 10-23-10 (Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.) 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 § 10-23-10 (2026).

Text

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 to the same notice used for the issuance of a tax deed in other tax sales.

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Legislative History

SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.

Nearby Sections

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Bluebook (online)
South Dakota § 10-23-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-10.