LegalFix
Sign In

§ 10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.

SD Codified L § 10-23-7 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-23-7. Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads. On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in § 43-31-1.

Source: SL 1897, ch 28, § 116; RPolC 1903, § 2195; SL 1905, ch 53; SL 1913, ch 338, § 2; SL 1913, ch 350, § 5; RC 1919, § 6786; SL 1929, ch 248; SDC 1939, § 57.1102; SL 1980, ch 296, § 2; SL 2018, ch 63, § 84.

Previous Section
§ 10-23-6 Amounts paid to newspapers for publication of notice of sale.
Next Section
§ 10-23-8 Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.