South Dakota § 5-9-28 Taxability of land sold--Notice to county auditor of disapproval of sale.

South Dakota Statutes

§ 5-9-28 — Taxability of land sold--Notice to county auditor of disapproval of sale.

South Dakota § 5-9-28

Title 5PUBLIC PROPERTY, PURCHASES AND CONTRACTS

Ch. 5-8SALE OF SCHOOL AND PUBLIC LANDS

This text of South Dakota § 5-9-28 (Taxability of land sold--Notice to county auditor of disapproval of 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 § 5-9-28 (2026).

Text

Whenever the county auditor shall deliver to the commissioner of school and public lands the certified copy of the record of any land sales as provided in § 5-9-9 , the county auditor shall take notice of the same and such land shall thereupon become subject to taxation the same as other lands; and taxes shall be assessed thereon, collected and enforced, in like manner as taxes on other lands, unless the commissioner of school and public lands shall notify the county auditor prior to the next ensuing assessment date that the sale of such lands or any description thereof has been disapproved.

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Whenever the county auditor shall deliver to the commissioner of school and public lands the certified copy of the record of any land sales as provided in § 5-9-9 , the county auditor shall take notice of the same and such land shall thereupon become subject to taxation the same as other lands; and taxes shall be assessed thereon, collected and enforced, in like manner as taxes on other lands, unless the commissioner of school and public lands shall notify the county auditor prior to the next ensuing assessment date that the sale of such lands or any description thereof has been disapproved.