South Dakota Statutes
§ 10-23-11 — Return of sale to be filed with county auditor--Contents.
South Dakota § 10-23-11
This text of South Dakota § 10-23-11 (Return of sale to be filed with county auditor--Contents.) 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 § 10-23-11 (2026).
Text
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 purchaser and the amount paid; and (3) A copy of the notice of the sale, with an affidavit of publication. The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list.
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Legislative History
SL 1897, ch 28, § 119; RPolC 1903, § 2198; SL 1913, ch 350, § 6; RC 1919, § 6789; SDC 1939, § 57.1111; SL 2018, ch 63, § 88.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-23-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-11.