South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-2 — Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list

The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.

Last amended: Source: SL 1897, ch 28 , § 115; RPolC 1903, § 2194; SL 1905, ch 53 ; SL 1913, ch 338 , § 1; SL 1913, ch 350 , § 4; SL 1917, ch 131 ; RC 1919, § 6785; SL 1921, ch 129 ; SL 1933, ch 195 , § 1; SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 1986, ch 94 , § 1; SL 1987, ch 64 , § 4; SL 2018, ch 63 , § 75.

Source: official text