10-25-17. Limitation not applicable to certificates held by county--Time allowed after assignment by county.The provisions of §10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate has one year from the date of its assignment to commence a proceeding to procure a tax deed. Source: SL 1915, ch 294; RC 1919, §6806; SL 1921, ch 130, §1; SDC 1939, §57.1118; SL 2008, ch 37, §68; SL 2018, ch 63, §140.
South Dakota Legal Code