States › South Dakota

South Dakota tax sales

lien state

South Dakota's tax sale law is built around tax certificates (liens) sold by the county treasurer at an annual courthouse sale on the third Monday of December, with bidders competing on the lowest interest rate, capped at ten percent a year. Since 2006, however, state law has said no county may sell a tax certificate unless its board of county commissioners adopts a resolution waiving that prohibition; otherwise the county holds the certificate itself, and the treasurer still sends and publishes the required notices. The holder of a certificate may start a tax deed proceeding after three years from the certificate sale, and the owner's right of redemption does not expire until sixty days after the affidavit of completed service of the notice is filed. A tax deed is signed by the county treasurer and attested by the county auditor.

Based on: sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov, sdlegislature.gov

Why we don't list South Dakota sales

South Dakota counties no longer sell tax certificates to investors unless the board of county commissioners passes a resolution allowing it; otherwise the county holds the certificate itself. With no sales to bid on, there are none to list.

Information only, not investment or legal advice. Sale dates, terms and deadlines change; always confirm with the county before you register or bid.