The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.

Terms Used In South Dakota Codified Laws 10-23-2.4

  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2

Source: SL 1989, ch 94; SL 2018, ch 63, § 79.