South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-24-2
Return of tax certificate as release of claims--Notations in record by treasurer
Official textsdlegislature.gov
If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."
Source: view the official text
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 Repealed by SL 2018, ch 63, §§ 117 to 123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…