10-23-1. Special assessment delinquencies certified to treasurer–Collection by sale of property as for taxes. If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer […]
10-23-1.1. Application of assessment procedures. The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in §9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection. Source: SL 1989, ch 95.
10-23-10. Conduct of sales for delinquent special assessments–Redemption right–Notice for issuance of tax deed. The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time […]
10-23-11. Return of sale to be filed with county auditor–Contents. On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer’s office showing: (1)Each tax certificate […]
10-23-12. Private sale of tax certificate not sold at public sale–Tax receipt. After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale […]
10-23-14. Mistaken or wrongful sale of tax certificate–Refund to purchaser. If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser’s heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with […]
10-23-15. Assessment canceled by federal or state government after sale–Refund to purchaser. If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser’s heirs, assigns, […]
10-23-16. Tax liability after assessment for which property sold with refund to purchaser. If any real property on which taxes are refunded to the purchaser as provided in §§10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for […]
10-23-17. Apportionment to taxing districts of refunds to purchaser. The taxes refunded as provided in §§10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied. Source: SL 1897, ch 28, §123; RPolC 1903, §2202; SL 1909, ch 129; RC 1919, §6793; SL 1925, ch 88; SL 1927, ch […]
10-23-18. Purchaser at sale entitled to tax certificate–Contents–Evidence of regularity of proceedings. The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be […]
10-23-19. Treasurer’s fees–Notation of deed in tax certificate records. The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax […]
10-23-2. Publication or posting of notice of sale of tax certificate–Reconciliation of published list to tax list. The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in […]
10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipal finance officer. In addition to the notice required by §10-23-2, the treasurer shall send the notice containing the information provided in §§10-23-2.5 and 10-23-3 by first class mail or by electronic means to: (1)Any owner of the real property at the owner’s last known […]
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 […]
10-23-2.4. Notice to seller and buyer under contract for deed. The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and […]
10-23-2.5. Homestead exemption–Property owner meeting certain requirements to notify treasurer–Penalty. Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to §10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the […]
10-23-20. Tax receipt for property described in tax certificate. In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate. Source: SL 1897, ch 28, §120; RPolC 1903, §2199; SL 1903, ch 76; SL 1909, ch […]
10-23-21. Assignment of tax certificate–Presentation to and entry by treasurer. Any tax certificate issued pursuant to §10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if […]
10-23-22. Payment of previous or subsequent taxes by tax certificate holder–Interest–Addition to amount paid under certificate–Tax receipt. The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The […]
10-23-23. Entry on county tax lists of tax certificate sold for delinquent special assessments–Interest. Any tax certificate sold for delinquent special assessments pursuant to §10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real […]
