South Dakota § 10-23-3 Contents of notice of sale.

South Dakota Statutes

§ 10-23-3 — Contents of notice of sale.

South Dakota § 10-23-3

Title 10TAXATION

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

This text of South Dakota § 10-23-3 (Contents of notice of sale.) 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 § 10-23-3 (2026).

Text

The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:

(1)The time and place of the sale;

(2)A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;

(3)The name of the parties, against whom the taxes are assessed or current owner of record; and (4) The amount of taxes due.

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The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include: (1) The time and place of the sale; (2) A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December; (3) The name of the parties, against whom the taxes are assessed or current owner of record; and (4) The amount of taxes due.

Legislative History

SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; 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 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, § 2; SL 2018, ch 63, § 81.