§ 10-23-10 Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.

SD Codified L § 10-23-10 (2019) (N/A)

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10-23-10. Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed. The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.

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§ 10-23-11 Return of sale to be filed with county auditor--Contents.

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