10-23-29. Tax sales not invalidated by irregularities.No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold. Source: SL 1897, ch 28, §134; RPolC 1903, §2215; RC 1919, §6807; SDC 1939, §57.1112; SL 2018, ch 63, §107.
South Dakota Legal Code