Section 10-23-2.3 - Resolution authorized to publish information about delinquent taxpayer whereproperty was offered for sale. - South Dakota Statutes

10-23-2.3. Resolution authorized to publish information about delinquent taxpayer where property was offered for sale. The board of county commissioners may by resolution require that the name, address, and amount of taxes, penalty, and interest due and the years the taxes are due of any delinquent taxpayer whose real property was sold or offered for sale at a tax sale pursuant to this chapter be published each year that a tax certificate is outstanding until such time as a tax deed is issued.

Source: SL 1988, ch 98, § 1; SL 1989, ch 96.