South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-24-1
Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer
Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purchase, other taxes subsequently paid, and interest on the taxes at the same rate from the date of the payment. The treasurer shall enter a memorandum of the redemption in the list of sales and give a receipt for the redemption to the person redeeming the tax certificate. The treasurer shall also file the receipt with the county auditor. The treasurer shall hold the money subject to the order of the purchaser, the purchaser's agent, or the purchaser's attorney.
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In this chapter (11 sections)
- 10-24-1 · Right to redeem tax certificate before issuance of tax…
- 10-24-2 · Return of tax certificate as release of claims--Notations in…
- 10-24-3 · Time allowed for redemption by persons under…
- 10-24-4 · No fees for services in redemption
- 10-24-5 · Right to redeem tax certificate bid off by county--Tax…
- 10-24-6 · Payment of subsequent taxes without full redemption from…
- 10-24-7 · County right to require payment of taxes preserved
- 10-24-8 · Disinterested persons not granted lien or claim
- 10-24-9 · 10-24-9 to 10-24-15. Repealed by SL 2018, ch 63, §§ 117 to 123
- 10-24-16 · Right of lien holder to pay taxes or redeem from…
- 10-24-17 · Notice to certificate holder of redemption from tax…