South Dakota Codified Laws 10-21-8. Proportionate share of taxes paid by part owner of real estate–Interest relieved fromsale for delinquent taxes
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Any person having an interest in any real estate, whether divided or undivided, may pay his proportionate share of the taxes against such real estate without paying all of the taxes charged upon the tax list of the county against such real property. A statement of the portion of the taxes paid, the extent of the interest of such person in such real estate, and the name and address of the person paying same shall be shown upon the tax receipt and entered on the tax lists. In the event of the failure of any co–owner to pay his share of such taxes against such real estate, only the interest of such co–owner or co–owners shall be sold for delinquent taxes.
Terms Used In South Dakota Codified Laws 10-21-8
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1939, ch 282, §§ 1, 2; SDC Supp 1960, § 57.1001-1.