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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-5

Charge against property for publication--Payment of cost of publication

Official textsdlegislature.gov

The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to § 10-23-2.3 . The fee collected pursuant to this section shall be deposited in the county general fund. The county shall pay the cost of publication for the information published pursuant to § 10-23-2.3 .

Last amended: Source: SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 1973, ch 61 ; SL 1976, ch 94 ; SL 1984, ch 73 , § 2; SL 1988, ch 98 , § 2; SL 1998, ch 65 , § 1; SL 2018, ch 63 , § 82.

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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 Repealed by SL 2018, ch 63, § 90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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