Section 9-43-51 - Sale of property for combined taxes and Plan Two assessments--Redemption--Subsequent installments remain payable. - South Dakota Statutes

9-43-51. Sale of property for combined taxes and Plan Two assessments--Redemption--Subsequent installments remain payable. If the combined taxes and delinquent special assessments or installments under Plan Two which have been certified to the county treasurer as provided by § 9-43-49 are not paid, the parcel shall be sold for all such taxes and assessments in accordance with chapter 10-23. There shall be no separate sale as provided in § 10-23-1; but each parcel shall be sold for both taxes and special assessments at a single sale and redemption must be made by payment of all such special assessments and taxes. No tax sale shall relieve the land from liability for subsequent installments of special assessments.

Source: SDC Supp 1960, § 45.2112 (8) as enacted by SL 1963, ch 283, § 9.