South Dakota Statutes
§ 9-27-2 — Acceptance of deed in satisfaction of tax or assessment lien--Freedom from other liens required.
Any municipality may accept, as herein provided, from the owner a deed to any real estate within the boundary of such municipality in cases where the municipality has a lien on said real estate for general taxes or special assessments. The governing body shall not accept such deed to any real estate that is not free from the lien of any mortgage, mechanic's lien, judgment, or other lien or encumbrance except the lien of the state, county, school district, or other taxing subdivision for general taxes, or other special assessments that are a prior lien on said real estate.
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South Dakota § 9-27-2 (Acceptance of deed in satisfaction of tax or assessment lien--Freedom from other liens required.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1935, ch 156, §§ 1, 2; SDC 1939, § 45.2120.
Nearby Sections
15
§ 9-1-1
Definition of terms.§ 9-1-9
Repealed.