South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-56-15
Sale of property at public auction to highest bidder--Transfer of title
If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title.
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In this chapter (26 sections)
- 10-56-1 · Taxes to which procedures apply
- 10-56-2 · Issuance of distress warrant by county treasurer on request
- 10-56-3 · Form of distress warrant
- 10-56-4 · Execution of distress warrant by sheriff
- 10-56-5 · Seizure of property--Exempt property
- 10-56-6 · Duty of sheriff to collect taxes--Failure to proceed deemed…
- 10-56-7 · Proceedings against sheriff for nonfeasance of office
- 10-56-8 · Determination of liens--Procurement of assessment blank
- 10-56-9 · Seizure of property--Unencumbered property seized first
- 10-56-10 · Service of distress warrant--Notice of levy
- 10-56-11 · Sale of property which cannot be moved--Filing of notice of…
- 10-56-12 · Sale of property seized--Time for sale--Notice of…
- 10-56-13 · Payment of tax before sale--Release of property to owner
- 10-56-14 · Sheriff's receipt for taxes--Issuance and filing--Issuance…
- 10-56-15 · Sale of property at public auction to highest…
- 10-56-16 · Adjournment of sale if no bidders
- 10-56-17 · Property not sold for want of bidders--Return
- 10-56-18 · Returns of sheriff on distress warrants--Contents of returns
- 10-56-19 · Amount collected turned over to county treasurer
- 10-56-20 · Balance due on tax after sheriff's collections--Remedies for…
- 10-56-21 · Surplus after sheriff's collections--Payment to owner or…
- 10-56-22 · Sheriff's Fees--Costs--Collection of taxes
- 10-56-23 · Fees, costs and mileage of sheriff--Certified list--Payment…
- 10-56-24 · Distress warrant for motor vehicle license plates or…
- 10-56-25 · Execution of distress warrant for licenses or tags
- 10-56-26 · Disposition of seized plates or tags