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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-25-20

Tax deed on real property bid in by county

Official textsdlegislature.gov

If any real property has been bid in by the treasurer in the name of the county at the tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of purchase, and sufficient time has elapsed since the sale that a tax deed may be properly issued, the treasurer may issue a tax deed for the real property to the county. However, if the treasurer fails, refuses, or neglects to take proceedings for the issuance of a tax deed to the county, the treasurer shall, upon written application of the county commissioners, or the governing body of any municipality, school district, or township within the county that would be a beneficiary of the tax for which the property was sold, may give notice of intention to take tax deed as required by law. After the notice has been given and no redemption has been made within the time allowed, the treasurer shall issue a tax deed for the real property to the county. If the treasurer fails, refuses, or neglects to comply with the provisions of this section, the treasurer's duty to comply may be enforced by writ of mandamus.

Last amended: Source: SL 1897, ch 28 , § 128; RPolC 1903, § 2207; SL 1911, ch 246 ; SL 1913, ch 354 ; SL 1917, ch 136 ; RC 1919, § 6803; SL 1937, ch 206 ; SDC 1939, § 57.1122; SL 2008, ch 37 , § 71; SL 2018, ch 63 , § 143.

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In this chapter (31 sections)
  1. 10-25-1 · Period within which tax deed may be procured
  2. 10-25-2 · Contents of notice of intention to take tax deed--Notice…
  3. 10-25-3 · Persons entitled to notice of intention to take tax deed
  4. 10-25-4 · Additional persons entitled to notice
  5. 10-25-5 · Service of notice of intention to take tax deed--Personal…
  6. 10-25-6 · Service on decedent's personal representative, heirs, or…
  7. 10-25-7 · Service of notice to holder of special assessment certificate…
  8. 10-25-8 · Completion of service by filing of affidavit--Expiration of…
  9. 10-25-9 · Costs added to amount required for redemption
  10. 10-25-10 · Purchase of prior tax certificates required before issuance…
  11. 10-25-11 · Preparation and delivery of tax deed--Fee
  12. 10-25-12 · Title and possessory right vested by tax deed
  13. 10-25-13 · Contents of tax deed--Prima facie evidence of regularity of…
  14. 10-25-14 · Tax deed based on private sale
  15. 10-25-15 · Cancellation of certificate on delivery of deed--Proof and…
  16. 10-25-16 · Limitation of proceedings to procure tax deed--Cancellation…
  17. 10-25-17 · Limitation not applicable to certificates held by…
  18. 10-25-18 · Time allowed for completion of proceedings to procure tax…
  19. 10-25-19 · Acts constituting commencement and completion of proceedings…
  20. 10-25-20 · Tax deed on real property bid in by county
  21. 10-25-24 · County action to quiet title acquired by tax…
  22. 10-25-25 · Procedure in quiet title action--Bond not required of county
  23. 10-25-26 · Removal of cloud on title by transfer, assignment, or…
  24. 10-25-28 · 10-25-28 to 10-25-38. Repealed by SL 1974, ch 68, § 10
  25. 10-25-39 · Apportionment of sale proceeds--Disposing surplus proceeds
  26. 10-25-40 · Cancellation of taxes on real property after sale of…
  27. 10-25-41 · Reconveyance to record owner of real property held by county…
  28. 10-25-42 · Price, conditions, and qualifications required by county…
  29. 10-25-43 · Resolution of county commissioners for reconveyance to…
  30. 10-25-44 · Limitation of proceedings to contest tax deed--Defenses in…
  31. 10-25-45 · Denial of bid on county sale of tax deed property if bidder…
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