South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-17-7 — Preparation of tax list--Notation as to real property sold for taxes

The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.

Last amended: Source: SL 1897, ch 28 , § 74; RPolC 1903, § 2143; SL 1917, ch 132 , § 1; RC 1919, § 6755; SDC 1939, § 57.0603; SL 1987, ch 64 , § 2; SL 1995, ch 61 , § 4; SL 1996, ch 75 .

Source: official text