South Dakota Statutes

§ 10-24-6 — Payment of subsequent taxes without full redemption from county--Receipt.

South Dakota·Title 10 TAXATION·Ch. 10-24 REDEMPTION FROM TAX SALES
If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.

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South Dakota § 10-24-6 (Payment of subsequent taxes without full redemption from county--Receipt.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1933, ch 65; SDC 1939, § 57.1114; SL 2018, ch 63, § 114.

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