South Dakota § 10-23-2 Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.

South Dakota Statutes

§ 10-23-2 — Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.

South Dakota § 10-23-2

Title 10TAXATION

Ch. 10-23SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS

This text of South Dakota § 10-23-2 (Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.) 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 § 10-23-2 (2026).

Text

The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.

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The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.

Legislative History

SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1913, ch 350, § 4; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, § 1; SL 1987, ch 64, § 4; SL 2018, ch 63, § 75.