South Dakota Statutes

§ 10-23-19 — Treasurer's fees--Notation of deed in tax certificate records.

South Dakota § 10-23-19
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-23SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS

This text of South Dakota § 10-23-19 (Treasurer's fees--Notation of deed in tax certificate records.) 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 § 10-23-19 (2026).

Text

The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposite the description of the real property.

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Legislative History

SL 1897, ch 28, § 121; RPolC 1903, § 2200; RC 1919, § 6791; SDC 1939, § 57.1107; SL 1986, ch 96; SL 2018, ch 63, § 96.

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Bluebook (online)
South Dakota § 10-23-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-19.