South Dakota § 7-21-39 Sale or exchange of delinquent tax certificates of indebtedness.

South Dakota Statutes

§ 7-21-39 — Sale or exchange of delinquent tax certificates of indebtedness.

South Dakota § 7-21-39

Title 7COUNTIES

Ch. 7-21COUNTY BUDGET AND APPROPRIATIONS

This text of South Dakota § 7-21-39 (Sale or exchange of delinquent tax certificates of indebtedness.) 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 § 7-21-39 (2026).

Text

Certificates of indebtedness issued pursuant to § 7-21-37 may be sold by the board at either public or private sale, but shall not be sold at less than their par value, or may be exchanged for such outstanding warrants, dollar for dollar with accrued interest thereon, but no brokerage, legal, or other fees, or commissions of any kind shall be paid to any person or corporation for negotiating or assisting in the preparation, sale, or exchange thereof.

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Certificates of indebtedness issued pursuant to § 7-21-37 may be sold by the board at either public or private sale, but shall not be sold at less than their par value, or may be exchanged for such outstanding warrants, dollar for dollar with accrued interest thereon, but no brokerage, legal, or other fees, or commissions of any kind shall be paid to any person or corporation for negotiating or assisting in the preparation, sale, or exchange thereof.