South Dakota Statutes
§ 10-23-11 — Return of sale to be filed with county auditor--Contents.
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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South Dakota § 10-23-11 (Return of sale to be filed with county auditor--Contents.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
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§ 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
Standard real estate appraisal manual.