5-9-28. Taxability of land sold--Notice to county auditor of disapproval of sale.Whenever the county auditor shall deliver to the commissioner of school and public lands the certified copy of the record of any land sales as provided in §5-9-9, the county auditor shall take notice of the same and such land shall thereupon become subject to taxation the same as other lands; and taxes shall be assessed thereon, collected and enforced, in like manner as taxes on other lands, unless the commissioner of school and public lands shall notify the county auditor prior to the next ensuing assessment date that the sale of such lands or any description thereof has been disapproved. Source: SL 1911, ch 224, §45; SL 1917, ch 340, §1; RC 1919, §5669; SDC 1939, §15.0311; SL 1955, ch 35.
South Dakota Legal Code