South Dakota Statutes
§ 10-23-28 — Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in § 10-23-27 . The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale.
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South Dakota § 10-23-28 (Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
First National Bank of Eden v. Meyer
476 N.W.2d 267 (South Dakota Supreme Court, 1991)
Legislative History
SL 1897, ch 28, § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108; SL 2018, ch 63, § 105.
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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