South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-26 — Readvertising and sale not permitted after acquisition by county

If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24 , the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.

Last amended: Source: SL 1901, ch 46 , § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63 , § 103.

Source: official text