South Dakota Statutes

§ 10-25-4 — Additional persons entitled to notice.

South Dakota·Title 10 TAXATION·Ch. 10-24 TAX DEEDS

If the real property is situated within a municipality, notice also shall be served on:

(1)The holder of any special assessment certificate that is a lien upon the real property;
(2)The holder of any tax certificate issued upon sale for any special assessment; and (3) The municipal finance officer. The service provided for in this section may be made only upon each person described in this section whose name and post-office address is known to the holder of the tax certificate or may be obtained from the municipal finance officer or the treasurer, as provided in § 10-25-7 .

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Legislative History

SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 60; SL 2018, ch 63, § 129.

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