10-25-3. Persons entitled to notice of intention to take tax deed. The notice of intention to take a tax deed shall be served on the owner of record of the real property, the person in possession of the real property, the person in whose name the real property is taxed, and the mortgagee named in […]
10-25-39. Apportionment of proceeds of sale. The proceeds of the sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, shall be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included […]
10-25-4. Additional persons entitled to notice. If the real property is situated within a municipality, notice also shall be served on: (1)The holder of any special assessment certificate that is a lien upon the real property; (2)The holder of any tax certificate issued upon sale for any special assessment; and (3) The municipal finance officer. […]
10-25-40. Cancellation of taxes on real property after sale of deed–Reinstatement if deed declared void. After a county has sold and issued to a purchaser a deed to any real property for which the county has taken tax title, the county auditor shall cancel the taxes levied against the real property before the sale by […]
10-25-41. Reconveyance to record owner of real property held by county under tax deed–Consideration required. The county commissioners may authorize a reconveyance by quitclaim deed to the record owner or the record owner’s assignees or successors only of any real property held by the county under tax deed only. The reconveyance shall be for consideration […]
10-25-42. Price, conditions, and qualifications required by county commissioners for reconveyance to record owner. Nothing contained in §10-25-41 limits the discretion of the county commissioners to fix a higher price for the reconveyance or to annex to the reconveyance any conditions or qualifications as the county commissioners may establish. Source: SDC 1939, §57.1125; SL 1943, […]
10-25-43. Resolution of county commissioners for reconveyance to record owner–Quitclaim deed. Reconveyance pursuant to §10-25-41 may be authorized only by resolution of the county commissioners published in the minutes, and the reconveyance may be made only after the time for an appeal from the resolution has expired. The reconveyance is made by quitclaim deed substantially […]
10-25-44. Limitation of proceedings to contest tax deed–Defenses in action by tax-deed grantee. No action may be commenced by the former owner or by any person claiming under him or her, to recover possession of any real property which has been sold and conveyed by deed for nonpayment of taxes or to avoid the deed, […]
10-25-45. Denial of bid on county sale of tax deed property if bidder not current on property taxes. If any person bidding on a county sale of tax deed property pursuant to this chapter is not current on all property taxes due within the county, the county may refuse to accept the bid from such […]
10-25-5. Service of notice of intention to take tax deed–Personal service–Publication–Mailing. Personal service of the notice shall be served on the owner of record of the real property, the person in possession of the real property, and the person in whose name the real property is taxed in the manner provided by law for the […]
10-25-6. Service on decedent’s personal representative, heirs, or beneficiaries . If any of the persons on whom notice is required to be served by §§10-25-3 and 10-25-4 is deceased, the notice shall be served on the decedent’s personal representative, foreign or resident, or on the resident agent of a foreign personal representative, if any are […]
10-25-7. Service of notice to holder of special assessment certificate or tax certificate–When service not required. The notice to the holder of any special assessment certificate shall be directed to the certificate holder at the address that appears for the certificate holder in connection with the record of the certificate with the finance officer of […]
10-25-8. Completion of service by filing of affidavit–Expiration of right of redemption. The service of the notice is complete when an affidavit of the service of the notice and of the particular mode of the notice, duly signed and verified by the person or officer making the service, has been filed with the treasurer authorized […]
10-25-8.1. Failure to redeem tax certificate. The failure of the owner, any mortgagee, any lienholder or any other interested person to redeem the tax certificate within sixty days of the date of the filing of the affidavit of completed service of the notice as provided in §10-25-8 passes all of the right, title, and interest […]
10-25-9. Costs added to amount required for redemption. The total costs of serving the notice of intention to take a tax deed, whether by publication or otherwise, together with the costs of the affidavit and cost of records search, cost of location of owners, and attorney fee, may not exceed four hundred dollars. These costs […]
