South Dakota Statutes
§ 10-25-17 — Limitation not applicable to certificates held by county--Time allowed after assignment by county.
The provisions of § 10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate has one year from the date of its assignment to commence a proceeding to procure a tax deed.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-25-17 (Limitation not applicable to certificates held by county--Time allowed after assignment by county.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1915, ch 294; RC 1919, § 6806; SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 2008, ch 37, § 68; SL 2018, ch 63, § 140.
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.