South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-23-25
Tax certificate issued to county--Tax receipt not issued--Interest
If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in § 54-3-16 .
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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 Repealed by SL 2018, ch 63, § 90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…