South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-24-6
Payment of subsequent taxes without full redemption from county--Receipt
Official textsdlegislature.gov
If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.
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 Repealed by SL 2018, ch 63, §§ 117 to 123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…