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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 23 - Sale Of Real Property For Taxes And Assessments » Section 10-23-2.3 – Publication of information about delinquent taxpayer authorized.

10-23-2.3. Publication of information about delinquent taxpayer authorized.

The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.

Source: SL 1988, ch 98, §1; SL 1989, ch 96; SL 2018, ch 63, §78.