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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-21

Assignment of tax certificate--Presentation to and entry by treasurer

Official textsdlegislature.gov

Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.

Last amended: Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1923, ch 113 ; SDC 1939, § 57.1106; SL 2018, ch 63 , § 98.

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In this chapter (32 sections)
  1. 10-23-1 · Special assessment delinquencies certified to…
  2. 10-23-2 · Publication or posting of notice of sale of tax…
  3. 10-23-3 · Contents of notice of sale
  4. 10-23-4 · Combined description of tracts assessed to same person
  5. 10-23-5 · Charge against property for publication--Payment of cost of…
  6. 10-23-6 · Amount paid to newspapers for publication of notice of sale
  7. 10-23-7 · Time and place of annual sale--Adjournment from day to…
  8. 10-23-8 · Offer of tax certificate and receipt of bids--Lowest interest…
  9. 10-23-9 · New sale on bidder's failure to pay--Civil action against…
  10. 10-23-10 · Conduct of sales for delinquent special…
  11. 10-23-11 · Return of sale to be filed with county auditor--Contents
  12. 10-23-12 · Private sale of tax certificate not sold at public sale--Tax…
  13. 10-23-13 · 10-23-13. Repealed by SL 2018, ch 63, § 90
  14. 10-23-14 · Mistaken or wrongful sale of tax certificate--Refund to…
  15. 10-23-15 · Assessment canceled by federal or state government after…
  16. 10-23-16 · Tax liability after assessment for which property sold with…
  17. 10-23-17 · Apportionment to taxing districts of refunds to purchaser
  18. 10-23-18 · Purchaser at sale entitled to tax…
  19. 10-23-19 · Treasurer's fees--Notation of deed in tax certificate records
  20. 10-23-20 · Tax receipt for property described in tax certificate
  21. 10-23-21 · Assignment of tax certificate--Presentation to and entry by…
  22. 10-23-22 · Payment of previous or subsequent taxes by tax certificate…
  23. 10-23-23 · Entry on county tax lists of tax certificate sold for…
  24. 10-23-24 · Bidding off on behalf of county as purchaser at tax sale
  25. 10-23-25 · Tax certificate issued to county--Tax receipt not…
  26. 10-23-26 · Readvertising and sale not permitted after acquisition by…
  27. 10-23-27 · Unpaid and subsequent taxes to be paid before assignment of…
  28. 10-23-28 · Sale of tax certificate by county--Price--Tax receipt…
  29. 10-23-29 · Tax sales not invalidated by irregularities
  30. 10-23-30 · 10-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6
  31. 10-23-32 · Chapter applicable to collection of taxes owed on unreported…
  32. 10-23-33 · Sale of tax certificate where electronically transmitted…
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