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

SDCL § 10-25-16: Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-25. TAX DEEDS

If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The treasurer shall cancel the tax certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax certificate and the lien of subsequent tax receipts held by the owner of the tax certificate are barred and are not valid.

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

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