10-23-28.1. Sale of tax certificates prohibited unless section waived by county commissioners.Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23, 10-24, and 10-25. Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments. Source: SL 2006, ch 43, §1; SL 2007, ch 51, §1; SL 2018, ch 63, §106.
South Dakota Legal Code