10-23-23. Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest. Any tax certificate sold for delinquent special assessments pursuant to § 10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to the amount of each special assessment certified interest at the Category G rate of interest as established in § 54-3-16. No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment.
Source: SDC 1939, § 57.1109; SL 1983, ch 28, § 26; SL 1984, ch 319, § 10; SL 1999, ch 53, § 5; SL 2000, ch 226, § 5; SL 2018, ch 63, § 100.
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