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.
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 .
Free access — add to your briefcase to read the full text and ask questions with AI
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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Dahn v. Trownsell
1998 SD 36 (South Dakota Supreme Court, 1998)
Reints v. Pennington County
2015 SD 74 (South Dakota Supreme Court, 2015)
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.
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
Standard real estate appraisal manual.