S.D. Codified Laws § 10-23-3

Current through the 2024 Legislative Session
Section 10-23-3 - Contents of notice of sale

The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:

(1) The time and place of the sale;
(2) A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;
(3) The name of the parties, against whom the taxes are assessed or current owner of record; and
(4) The amount of taxes due.

SDCL 10-23-3

SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, § 2; SL 2018, ch 63, § 81.
Amended by S.L. 2018, ch. 63,s. 81, eff. 7/1/2018.