S.D. Codified Laws § 10-23-21

Current through the 2024 Legislative Session

Section 10-23-21 - Assignment of tax certificate-Presentation to and entry by treasurer

Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.

SDCL 10-23-21

SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 98.

Amended by S.L. 2018, ch. 63,s. 98, eff. 7/1/2018.