South Dakota Statutes

§ 10-24-5 — Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.

South Dakota § 10-24-5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-24REDEMPTION FROM TAX SALES

This text of South Dakota § 10-24-5 (Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.) 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 § 10-24-5 (2026).

Text

Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate.

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Legislative History

SL 1897, ch 28, § 126; RPolC 1903, § 2205; RC 1919, § 6798; SL 1933, ch 65; SDC 1939, § 57.1114; SL 2004, ch 87, § 1; SL 2018, ch 63, § 113.

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Bluebook (online)
South Dakota § 10-24-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-24-5.