South Dakota

South Dakota county treasurers offer tax certificates at public sale on the third Monday of December each year. A tax deed proceeding may be started after three years from the sale and within six years of the sale (SDCL 10-25-1). Statute: SDCL §10-25-1.

South Dakota sells tax certificates for real property with unpaid taxes at an annual public sale. The holder of a tax certificate may start a tax deed proceeding after three years from the sale (SDCL 10-25-1). SDCL §10-25-1.

South Dakota caps the interest rate at 10% a year; no bid above that rate is valid. Bidders state the lowest rate of interest per year at which they will pay the taxes due. SDCL §10-23-8.

Los tesoreros de los condados de Dakota del Sur ofrecen certificados fiscales en venta pública el tercer lunes de diciembre de cada año. El cesionario de un certificado fiscal lo recibe sujeto al plazo del primer titular del certificado. Un procedimiento de escritura fiscal puede iniciarse después de tres años desde la venta y dentro de seis años de la venta (SDCL 10-25-1). Estatuto: SDCL §10-25-1.

Dakota del Sur vende certificados fiscales de propiedades con impuestos impagos en una venta pública anual. El titular de un certificado fiscal puede iniciar un procedimiento de escritura fiscal después de tres años desde la venta (SDCL 10-25-1).

Dakota del Sur limita la tasa de interés a 10% anual; ninguna oferta por encima de esa tasa es válida.

• Public sale on the third Monday of December each year
  Statute text

  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.

• A tax deed proceeding may be started after three years from the sale and within six years of the sale
  Statute text

  A proceeding shall be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale

Harder for beginners: The tax certificate sale and lien are barred if a tax deed proceeding is not completed within six years of the sale.

An assignee of a tax certificate takes it subject to the time period of the first owner of the certificate.

Más difícil para principiantes: La venta del certificado fiscal y el gravamen quedan extinguidos si un procedimiento de escritura fiscal no se completa dentro de seis años desde la venta.

El cesionario de un certificado fiscal lo recibe sujeto al plazo del primer titular del certificado.

• A tax deed proceeding not completed within six years of the sale is barred, with the certificate and lien
  Statute text

  is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred

• Un procedimiento de escritura fiscal no completado dentro de seis años desde la venta queda extinguido, junto con el certificado y el gravamen
  Statute text

  is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred

• Redemption does not end until 60 days after the affidavit of completed service of the notice is filed
  Statute text

  The right of redemption from the sale does not expire until sixty days after the filing of affidavit of completed service of the notice.

• A person demanding a tax deed must first buy the assignment of all prior tax certificates the county holds on the property
  Statute text

  The person demanding the tax deed shall purchase the assignment of all prior tax certificates held by the county on the real property before the treasurer may issue the tax deed.

• La redención no termina hasta 60 días después de que se presente la declaración jurada de notificación completa
  Statute text

  The right of redemption from the sale does not expire until sixty days after the filing of affidavit of completed service of the notice.

• Quien exige una escritura fiscal debe comprar primero la cesión de todos los certificados fiscales anteriores que el condado tenga sobre la propiedad
  Statute text

  The person demanding the tax deed shall purchase the assignment of all prior tax certificates held by the county on the real property before the treasurer may issue the tax deed.

Platform: County treasurer

• Watch for the treasurer's notice, published once during the week before the sale in the county's official newspapers
  Statute text

  The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county.

• The sale is on the third Monday of December; confirm the date and time with the county treasurer
  Statute text

  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 published notice gives the time and place of the sale and lists the tax certificates to be sold
  Statute text

  The notice shall include: (1) The time and place of the sale; (2) A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December

• Bid the full amount of the taxes, interest and costs due, stating the lowest rate of interest per year at which you will pay the taxes
  Statute text

  If any person bids the full amount of the taxes, interest, and costs due, stating in the bid the lowest rate of interest per year at which the bidder will pay the taxes assessed and due against the property, the treasurer shall sell and issue to that bidder the tax certificate.

Deposit: Confirm with the county treasurer.

Platform: Tesorero del condado

• Esté atento al aviso del tesorero, publicado una vez durante la semana anterior a la venta en los periódicos oficiales del condado
  Statute text

  The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county.

• La venta es el tercer lunes de diciembre; confirme la fecha y la hora con el tesorero del condado
  Statute text

  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.

• El aviso publicado indica la hora y el lugar de la venta y enumera los certificados fiscales a vender
  Statute text

  The notice shall include: (1) The time and place of the sale; (2) A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December

• Ofrezca el monto total de impuestos, intereses y costos adeudados, indicando la tasa de interés anual más baja a la que pagará los impuestos
  Statute text

  If any person bids the full amount of the taxes, interest, and costs due, stating in the bid the lowest rate of interest per year at which the bidder will pay the taxes assessed and due against the property, the treasurer shall sell and issue to that bidder the tax certificate.

Depósito: Confirme con el tesorero del condado.

After the sale closes, a certificate unsold for want of bidders is sold by the treasurer at private sale to any person who pays the taxes, penalty and costs due

Unsold tax certificates are sold at private sale at the treasurer's office.

Los certificados fiscales no vendidos se venden en venta privada en la oficina del tesorero.

• County treasurer
  Statute text

  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.

Surplus proceeds of a tax deed sale go to the prior owner of record; if the owner cannot be found within 180 days, they go to the Unclaimed Property Division (SDCL 10-25-39).