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 Repealed by SL 2018, ch 63, § 90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 Repealed by SL 1974, ch 78, § 6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