South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-23-26: Readvertising and sale not permitted after acquisition by county.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS

If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24, the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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