10-23-7. Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in §43-31-1. Source: SL 1897, ch 28, §116; RPolC 1903, §2195; SL 1905, ch 53; SL 1913, ch 338, §2; SL 1913, ch 350, §5; RC 1919, §6786; SL 1929, ch 248; SDC 1939, §57.1102; SL 1980, ch 296, §2; SL 2018, ch 63, §84.
South Dakota Legal Code