South Dakota § 10-23-28.1 Sale of tax certificates prohibited unless section waived by county commissioners.

South Dakota Statutes

§ 10-23-28.1 — Sale of tax certificates prohibited unless section waived by county commissioners.

South Dakota § 10-23-28.1

Title 10TAXATION

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

This text of South Dakota § 10-23-28.1 (Sale of tax certificates prohibited unless section waived by county commissioners.) 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 § 10-23-28.1 (2026).

Text

Notwithstanding the provisions of chapters 10-23 , 10-24 , and 10-25 , no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23 , 10-24 , and 10-25 . Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is rede

Free access — add to your briefcase to read the full text and ask questions with AI

Notwithstanding the provisions of chapters 10-23 , 10-24 , and 10-25 , no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23 , 10-24 , and 10-25 . Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments.