10-25-1. Period within which tax deed may be procured. If a tax certificate is sold for taxes and not yet redeemed, the owner or holder of the tax certificate may conduct, or cause to be conducted, a proceeding to procure a tax deed on the real property, as provided by §§10-25-2 to 10-25-12, inclusive. A […]
10-25-10. Purchase of prior tax certificates required before issuance of deed. The person demanding the tax deed shall purchase the assignment of all prior tax certificates held by the county on the real property before the treasurer may issue the tax deed. Source: SL 1897, ch 28, §132; RPolC 1903, §2212; SL 1909, ch 194; […]
10-25-11. Preparation and delivery of tax deed–Fee. Immediately after the expiration of sixty days from the date of the filing of affidavit of completed service of the notice provided in §10-25-8, the treasurer shall prepare a deed for each parcel of real property for the tax certificate sold and remains unredeemed. The deed shall be […]
10-25-12. Title and possessory right vested by tax deed. Any deed issued pursuant to this chapter or chapter 10-26 vests in the grantee an absolute estate in fee simple in the real property. However, the real property is subject to any claim that the state may have in the real property for taxes, liens, or […]
10-25-13. Contents of tax deed–Prima facie evidence of regularity of proceedings. The tax deed is prima facie evidence of the truth of all the facts recited, and of the regularity of all proceedings from the valuation of the real property by the director of equalization up to the execution of the deed. The tax deed […]
10-25-14. Tax deed based on private sale. If the real property is sold at a private sale after being offered at a public sale for taxes, there shall be inserted in the deed a statement that the property was sold at a private sale as required by §10-25-13. Source: SL 1897, ch 32, §1; RPolC […]
10-25-15. Cancellation of certificate on delivery of deed–Proof and bond for lost certificate. If deeds are delivered by the treasurer for real property sold for taxes, the certificate shall be canceled and filed by the county auditor. In case of loss of any certificate, on being satisfied by due proof, and bond stating the sum […]
10-25-16. Limitation of proceedings to procure tax deed–Cancellation of certificate and bar of lien. If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes […]
10-25-17. Limitation not applicable to certificates held by county–Time allowed after assignment by county. The provisions of §10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of […]
10-25-18. Time allowed for completion of proceedings to procure tax deed–Cancellation of certificate and bar of lien. The commencement of a proceeding to procure a tax deed within the periods limited in §§10-25-16 and 10-25-17 does not extend the lien of the holder of the tax certificates more than six months beyond the expiration of […]
10-25-19. Acts constituting commencement and completion of proceedings to procure tax deed. Commencement of a proceeding as provided in §§10-25-16 to 10-25-18, inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§10-25-16 to 10-25-18, inclusive, means the […]
10-25-2. Contents of notice of intention to take tax deed–Notice combining descriptions of different tracts. A notice of intention to take a tax deed shall be signed by the lawful holder of the tax certificate, or the holder’s agent or attorney, stating the date of sale, the description of the real property sold, the name […]
10-25-20. Tax deed on real property bid in by county. 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 […]
10-25-21. Conveyance to county in lieu of tax deed–Maximum consideration. If any real property has been bid in by the treasurer in the name of the county at tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of sale, and sufficient time has elapsed since […]
10-25-22. Compromise or abatement of taxes on property conveyed to county. If title to real property has been acquired by the county under the provisions of §10-25-21, the board of county commissioners may compromise, abate, or fully cancel any taxes previously extended against the real property. Source: SL 1943, ch 304, §2; SDC Supp 1960, […]
10-25-23. Sale or rental of property conveyed in lieu of tax deed proceedings. Any sale or rental of real property acquired by a county by transfer in lieu of a tax-deed proceeding, shall be made in the same manner as provided for sale or rental of real property acquired by a tax deed. Source: SL […]
10-25-24. County action to quiet title acquired by tax deed–Prosecution by state’s attorney. Any county that has acquired or may acquire title to any real property by tax deed may commence an action in the county to quiet the title to the real property. In any such action, several parcels of real property, contiguous or […]
10-25-25. Procedure in quiet title action–Bond not required of county. The procedure in the action commenced under §10-25-24 shall be conducted pursuant to the provisions of chapter 21-41, except the provisions of chapter 21-41 requiring the plaintiff to execute an indemnity bond, before entry of judgment to the defendants who are served by publication, are […]
10-25-26. Removal of cloud on title by transfer, assignment, or satisfaction–Maximum consideration. The board of county commissioners may procure from any person who has any interest in the real property, real or apparent, a transfer, assignment, or satisfaction of the interest for the purpose of removing any cloud from the title of the real property. […]
10-25-27. Rental of property acquired by county under tax deed–Apportionment of proceeds. The board of county commissioners shall control the rental of real property acquired by the county under tax deed. The rental proceeds from real property acquired by a county under tax deed shall, after deducting the expenses of collecting the proceeds, be apportioned […]
