10-26-1. List of delinquent real property taxes compiled by county treasurer–Lands included–Information shown. The treasurer of each county within this state may make a list of all taxes upon all real property in the county that appear from the tax records to be delinquent for a period of at least six years and that have […]
10-26-10. Chapter alternative to other procedures. The provisions of this chapter are deemed to be supplemental and in addition to, but not in lieu of the present procedure provided by law for the collection of unpaid real estate taxes and the taking of tax deeds. Source: SL 1953, ch 479, §6; SL 1966, ch 257, […]
10-26-2. Affidavit of treasurer attached to list–Filing of list. The treasurer shall attach to the list an affidavit to the effect that the list is a correct list and that the taxes as shown on the list are due, unpaid, and delinquent according to the records of the treasurer’s office. The treasurer shall, on or […]
10-26-3. Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes. The filing of such list and the mailing of notice as is required under §10-26-5.1 shall be deemed to give notice to the owners or owner and other persons interested of the real estate described therein of […]
10-26-4. Notice that tax deed will issue–Service on owner and posting–Form of notice. On or before October tenth in the year in which the list of unpaid taxes is prepared by the treasurer and after the filing of the list as required by this chapter, the county treasurer shall give notice that tax deed will […]
10-26-5. Publication of notice of county intention to take tax deed–Form. The county treasurer shall also give notice of intention to take tax deed by the county of the property by publishing notice in the designated newspapers of the county in which the real estate is situated. The notice shall be published at least two […]
10-26-5.1. Additional notices required. If any of the following persons has annually, on or before September tenth, on a form prescribed by the Department of Revenue: (1)Requested that a notice to take tax deed of the real property be sent to him; and (2)Paid a three dollar fee to the county treasurer to cover the […]
10-26-6. Affidavit of completed service of notice to take tax deed–Form. The treasurer shall file in the treasurer’s office and in the auditor’s office on or before November twentieth of the year in which the list is prepared and filed an affidavit of completed service that tax deed will issue, which shall be substantially in […]
10-26-7. Execution of tax deed–Form. The treasurer shall execute a tax deed to the county of any piece or parcel or lot of land and shall include in the deed any number of descriptions, which may be substantially in the following form: “I, __________, treasurer of the county of __________ do hereby certify that pursuant […]
10-26-8. Copy of affidavit attached to delinquent tax records. The county treasurer shall attach a copy of the affidavit of completed service to the copy of delinquent taxes on file in the treasurer’s office and that of the county auditor’s office. Source: SL 1953, ch 479, §4; SL 1966, ch 257, §4; SL 2008, ch […]
10-26-9. No fees to county treasurer–Agent or attorney to assist treasurer–Compensation. The county treasurer may not charge or collect any fee for any of the services required of the treasurer in this chapter. However, the county treasurer may appoint an agent or attorney, with the approval of the board of county commissioners, at such compensation […]
