SDCL § 10-23-3: Contents of notice of sale.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON