GroundRules
Browse South Dakota
Read the original sections, or search by topic.
- SDCL § 10-23-33 · Sale of tax certificate where electronically transmitted taxes delinquent.
- SDCL § 10-24-1 · Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer.
- SDCL § 10-24-2 · Return of tax certificate as release of claims--Notations in record by treasurer.
- SDCL § 10-24-3 · Time allowed for redemption by persons under disability--Right to partition preserved.
- SDCL § 10-24-4 · No fees for services in redemption.
- SDCL § 10-24-5 · Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer.
- SDCL § 10-24-6 · Payment of subsequent taxes without full redemption from county--Receipt.
- SDCL § 10-24-7 · County right to require payment of taxes preserved.
- SDCL § 10-24-8 · Disinterested persons not granted lien or claim.
- SDCL § 10-24-9
- SDCL § 10-24-16 · Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.
- SDCL § 10-24-17 · Notice to certificate holder of redemption from tax certificate sale.
- SDCL § 10-25-1 · Period within which tax deed may be procured.
- SDCL § 10-25-2 · Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts.
- SDCL § 10-25-3 · Persons entitled to notice of intention to take tax deed.
- SDCL § 10-25-4 · Additional persons entitled to notice.
- SDCL § 10-25-5 · Service of notice of intention to take tax deed--Personal service--Publication--Mailing.
- SDCL § 10-25-6 · Service on decedent's personal representative, heirs, or beneficiaries .
- SDCL § 10-25-7 · Service of notice to holder of special assessment certificate or tax certificate--When service not required.
- SDCL § 10-25-8 · Completion of service by filing of affidavit--Expiration of right of redemption.
- SDCL § 10-25-8.1 · Failure to redeem tax certificate.
- SDCL § 10-25-9 · Costs added to amount required for redemption.
- SDCL § 10-25-10 · Purchase of prior tax certificates required before issuance of deed.
- SDCL § 10-25-11 · Preparation and delivery of tax deed--Fee.
- SDCL § 10-25-12 · Title and possessory right vested by tax deed.
- SDCL § 10-25-13 · Contents of tax deed--Prima facie evidence of regularity of proceedings.
- SDCL § 10-25-14 · Tax deed based on private sale.
- SDCL § 10-25-15 · Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.
- SDCL § 10-25-16 · Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
- SDCL § 10-25-17 · Limitation not applicable to certificates held by county--Time allowed after assignment by county.
- SDCL § 10-25-18 · Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
- SDCL § 10-25-19 · Acts constituting commencement and completion of proceedings to procure tax deed.
- SDCL § 10-25-20 · Tax deed on real property bid in by county.
- SDCL § 10-25-21
- SDCL § 10-25-22
- SDCL § 10-25-23
- SDCL § 10-25-24 · County action to quiet title acquired by tax deed--Prosecution by state's attorney.
- SDCL § 10-25-25 · Procedure in quiet title action--Bond not required of county.
- SDCL § 10-25-26 · Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration.
- SDCL § 10-25-27
- SDCL § 10-25-28
- SDCL § 10-25-39 · Apportionment of sale proceeds--Disposing surplus proceeds.
- SDCL § 10-25-39.1 · County acquisition of real property--Sale of property--Notice of sale required.
- SDCL § 10-25-39.2 · County acquisition of real property--Public auction of property.
- SDCL § 10-25-40 · Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.
- SDCL § 10-25-41 · Reconveyance to record owner of real property held by county under tax deed--Consideration required.
- SDCL § 10-25-42 · Price, conditions, and qualifications required by county commissioners for reconveyance to record owner.
- SDCL § 10-25-43 · Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.
- SDCL § 10-25-44 · Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee.
- SDCL § 10-25-45 · Denial of bid on county sale of tax deed property if bidder not current on property taxes.
- SDCL § 10-26-1 · List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown.
- SDCL § 10-26-2 · Affidavit of treasurer attached to list--Filing of list.
- SDCL § 10-26-3 · Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes.
- SDCL § 10-26-4 · Notice that tax deed will issue--Service on owner and posting--Form of notice.
- SDCL § 10-26-5 · Publication of notice of county intention to take tax deed--Form.
- SDCL § 10-26-5.1 · Additional notices required.
- SDCL § 10-26-6 · Affidavit of completed service of notice to take tax deed--Form.
- SDCL § 10-26-7 · Execution of tax deed--Form.
- SDCL § 10-26-8 · Copy of affidavit attached to delinquent tax records.
- SDCL § 10-26-9 · No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.
- SDCL § 10-26-10 · Chapter alternative to other procedures.
- SDCL § 10-27-1 · Injunction against tax collection prohibited--Form of remedy.
- SDCL § 10-27-2 · Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.
- SDCL § 10-27-3 · Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender.
- SDCL § 10-27-4 · Dismissal of action on failure by plaintiff to deposit amount tendered.
- SDCL § 10-27-5 · Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.
- SDCL § 10-27-6 · Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit.
- SDCL § 10-27-7 · Judgment directing disposition of deposit--Payments by county directed.
- SDCL § 10-27-8 · Costs in action for recovery of property sold for taxes.
- SDCL § 10-27-9 · Appeals to Supreme Court in action to recover property sold for taxes.
- SDCL § 10-28-1 · Secretary to assess operating property.
- SDCL § 10-28-2 · Assets included in operating property.
- SDCL § 10-28-3 · Annual statement required of railroad company--Date of filing--Contents.
- SDCL § 10-28-4 · Annual statement of railroad property occupied by warehousemen and others.
- SDCL § 10-28-5 · Addition to assessment value on failure of railroad to make statements.
- SDCL § 10-28-6 · Annual list of warehousemen and other occupants of railroad property--Contents.
- SDCL § 10-28-7 · Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.
- SDCL § 10-28-8 · Capital stock and other property included--Nonoperating property excepted.
- SDCL § 10-28-9 · Allocation of valuation for railroad operating partly without state.
- SDCL § 10-28-10 · Local assessment of nonoperating property permitted.
- SDCL § 10-28-11 · Nonoperating property defined--Rules.
- SDCL § 10-28-12 · Unit valuation of railroad operating property.
- SDCL § 10-28-13 · Cost approach, market approach and income approach considered in determination of value of railroad company property.
- SDCL § 10-28-14 · Department of Transportation to assist in valuation.
- SDCL § 10-28-15 · Notice to railroad of assessment--Hearing--Notice of equalized assessment.
- SDCL § 10-28-16 · Notice to county auditors of railroad mileage and assessments--Distribution.
- SDCL § 10-28-17
- SDCL § 10-28-18 · Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
- SDCL § 10-28-19 · Railroad map filed with county auditor--Exemption of operating property from local assessment.
- SDCL § 10-28-20 · Notice to county auditor of deeds to railroads--Entry on railroad map.
- SDCL § 10-28-21 · Application of tax levies against railroad property--Extension in railroad tax book.
- SDCL § 10-28-21.1
- SDCL § 10-28-21.2 · Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.
- SDCL § 10-28-21.3 · Expenses of a capital nature defined.
- SDCL § 10-28-21.4 · Capital improvement plan required to claim tax credit.
- SDCL § 10-28-21.5 · Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.
- SDCL § 10-28-21.6 · Promulgation of rules on capital expense tax credits.
- SDCL § 10-28-22 · Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.
- SDCL § 10-28-23 · Collection of delinquent railroad taxes.
- SDCL § 10-28-24 · Exemption of railroad companies operating over state-owned rail lines.