South Dakota § 10-25-16 Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

South Dakota Statutes

§ 10-25-16 — Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

South Dakota § 10-25-16

Title 10TAXATION

Ch. 10-24TAX DEEDS

This text of South Dakota § 10-25-16 (Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.) 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 § 10-25-16 (2026).

Text

If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The treasurer shall cancel the tax certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax certificate and the lien of subsequent tax receipts held by the owner of the tax certificate are barred and are not valid.

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If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The treasurer shall cancel the tax certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax certificate and the lien of subsequent tax receipts held by the owner of the tax certificate are barred and are not valid.

Legislative History

SL 1909, ch 10, § 1; SL 1913, ch 355; SL 1915, ch 294; RC 1919, § 6806; SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 2008, ch 37, § 67; SL 2018, ch 63, § 139.