South Dakota § 10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.

South Dakota Statutes

§ 10-23-7 — Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.

South Dakota § 10-23-7

Title 10TAXATION

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

This text of South Dakota § 10-23-7 (Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.) 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 § 10-23-7 (2026).

Text

On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in § 43-31-1 .

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On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in § 43-31-1 .

Legislative History

SL 1897, ch 28, § 116; RPolC 1903, § 2195; SL 1905, ch 53; SL 1913, ch 338, § 2; SL 1913, ch 350, § 5; RC 1919, § 6786; SL 1929, ch 248; SDC 1939, § 57.1102; SL 1980, ch 296, § 2; SL 2018, ch 63, § 84.