SDCL § 10-23-12 — Private sale of tax certificate not sold at public sale--Tax receipt

After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale at the treasurer's office to any person who will pay the amount of taxes, penalty, and costs due on the property. The treasurer shall deliver to each purchaser a tax certificate as provided by law and make out a receipt for the taxes on the real property and file a receipt with the county auditor.