South Dakota Statutes
§ 46A-7-37 — Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.
South Dakota § 46A-7-37
JurisdictionSouth Dakota
Title 46AWATER MANAGEMENT
Ch. 46A-7IRRIGATION DISTRICT ASSESSMENTS AND LEVIES
This text of South Dakota § 46A-7-37 (Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.) 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 § 46A-7-37 (2026).
Text
At all sales of all lands for delinquent taxes where all, or a portion, of such delinquent taxes are taxes and assessments levied and assessed by any irrigation district against the lands to be sold, the directors, if there be no other bidder for such land at such tax sale, may bid therefor the total amount of all delinquent taxes and assessments, penalty, and interest against such land, and thereupon the county treasurer shall strike off said lands to such irrigation district and issue certificate of tax sale to said irrigation district the same as such certificates of tax sales are issued to other purchasers.
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Legislative History
SDC 1939, § 61.0912; SDCL, § 46-15-37.
Nearby Sections
15
§ 46A-1-1
Legislative findings and policy.§ 46A-1-100
Definition of terms.§ 46A-1-102
Disbursement and administration of money from subfunds--Rules--Application of provisions.§ 46A-1-103
Promulgation of rules by board--Content.§ 46A-1-13
Presentation of cost data to Governor and Legislature--Requests for financing authorization.§ 46A-1-13.10
Lewis and Clark Rural Water System authorized.§ 46A-1-13.11
Southern Black Hills Water System authorized.§ 46A-1-13.12
Belle Fourche irrigation upgrade project authorized.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 46A-7-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/46A-7-37.