South Dakota Statutes
§ 10-23-2.3 — Publication of information about delinquent taxpayer authorized.
South Dakota § 10-23-2.3
This text of South Dakota § 10-23-2.3 (Publication of information about delinquent taxpayer authorized.) 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 § 10-23-2.3 (2026).
Text
The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.
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Legislative History
SL 1988, ch 98, § 1; SL 1989, ch 96; SL 2018, ch 63, § 78.
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Bluebook (online)
South Dakota § 10-23-2.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-2.3.