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Tax Sale Atlas

Clark County, SD tax sales

How tax lien and tax deed sales work in Clark County, seat of Clark: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how South Dakota tax sales work or look terms up in the glossary.

Next sale
There is no fixed annual date.
Registration
Set county by county.
County office
605-532-5911
Every displayed fact carries a source badge. Verified Aug 31, 2026 against official county and state pages.How we verify
On this page

How Clark County sells delinquent taxes

Tax certificate sale (lien)

Run by
Clark County Treasurer
Frequency
annual
Registration
There is no online registration.
Next expected
on the third Monday in December, 2026 (window; exact date posts closer to the sale)
When it runs
The third Monday of December each year, between nine a.m. and four p.m., at the Clark County Courthouse in Clark. South Dakota law fixes this date and place for every county, and the treasurer may adjourn the sale from day to day until every tax certificate has been offered.
Registration and deposit

There is no online registration. Bidding happens in person at the courthouse on sale day, so plan to attend and call the Treasurer at 605-532-5911 beforehand to confirm the start time, the parcels still on the list, and what identification and payment the office accepts. A bidder who wins a certificate and then fails to pay allows the treasurer to re-offer it, and the county may sue that bidder for the amount bid.

Sale format and venue
Clark County sells tax certificates in person at the courthouse and uses no online auction platform. The treasurer offers each parcel in the numerical order it appears on the tax list. Bidding runs the interest rate down rather than the price up: a bidder pays the full delinquent taxes, interest and costs due, and wins by naming the lowest annual interest rate the certificate will earn. Because that price is fixed at the amount owed, there is no premium to bid and no way to overpay for position. South Dakota caps a valid bid at ten percent per year and sets no minimum rate, so a contested parcel can legally be bid down to zero, and the interest a certificate earns is simple annual interest at whatever rate won it. Subsequent taxes a holder pays to protect the certificate are added to the certificate amount and start earning interest once they become delinquent. Certificates the treasurer bids off in the name of the county, and any left unsold for want of bidders, can be bought afterward over the counter at the Treasurer's office by paying the taxes, penalty and costs due. On redemption, a fee of up to fifty dollars set by county commission resolution is deducted from the proceeds paid to a certificate holder other than the county.
Source: SDCL 10-23-7, Time and Place of Annual Tax Certificate Sale· Verified Aug 31, 2026

Tax deed sale

Run by
County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor
Frequency
as needed
Typical timing
There is no fixed annual date.
Registration
Set county by county.
When it runs
There is no fixed annual date. A tax deed sale happens parcel by parcel once a tax deed has issued. The certificate holder, which in most counties is the county itself, may begin the deed process no sooner than three years and no later than six years after the certificate sale by serving a notice of intention to take a tax deed. Sixty days after the affidavit of completed service is filed with the treasurer, redemption ends and the treasurer prepares the deed. SDCL 10-25-39.1 then requires the county to declare the property surplus and sell it within one year, with notice published at least twice and the first publication at least thirty days before the sale. Watch the county auditor and the county's legal notices for those publications.
Registration and deposit

Set county by county. SDCL chapter 6-13 lets the county take sealed bids opened at a commission meeting, sell at public auction to the highest bidder, or list the property with one or more licensed real estate brokers, and it prescribes no bidder registration. Sealed bids are filed with the county's fiscal officer and opened at the time named in the published notice. The board may reject every bid, but if it accepts one it must be the highest. A county may refuse a bid from any person who is not current on all property taxes due within that county. No deposit is required on a cash sale; a buyer taking an installment contract deposits the cash portion as soon as the bid is accepted, and gets it back if the board declines to approve the sale. Confirm the bid form, the deadline and the payment terms with the county auditor.

Sale format and venue
This is the sale most South Dakota bidders can actually take part in, and it is a sale of the property itself rather than of a lien. Costs of taking the deed and of the sale come out of the proceeds first, the remainder is prorated to the taxing districts until all tax and interest is paid, and any surplus goes back to the prior owner of record, or to the Unclaimed Property Division if that owner cannot be found within one hundred eighty days. A private certificate holder who takes a tax deed is under the same duty: SDCL 10-25-39.2 requires that holder to offer the property at public auction within one year and entitles the holder only to what a redemption would have paid. Title vests in fee simple but remains subject to any claim the state or county has for taxes, liens or encumbrances and to past-due installments of municipal special assessments, and counties commonly convey by quitclaim deed and expect the buyer to bring a quiet title action. The former owner has one hundred eighty days after the deed is recorded to sue to recover possession or to avoid the deed.
Source: S.D. Codified Laws 10-25-39.1 - County acquisition of real property; sale of property; notice of sale requiredSDCL 10-25-39.1· Verified Aug 27, 2026

Clark County tax sale list and auction calendar

For Clark County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    A county sale-list URL is still being verified. Use the office and platform details on this page before relying on a copied list.

  2. Register to bid

    Set county by county. Full requirements are in the sale card above.

  3. Sale day

    There is no fixed annual date. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.

  4. Confirm with the office

    If the list, platform, and notice disagree, use County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor as the source to confirm which parcels are actually offered.

Before you bid in Clark County

  1. Start with the live sale list

    The county sale-list URL is still being verified. Use the county office contacts below and confirm the advertised parcels directly before you price a bid.

  2. Confirm registration and deposit

    Set county by county. SDCL chapter 6-13 lets the county take sealed bids opened at a commission meeting, sell at public auction to the highest bidder, or list the property with one or more licensed real estate brokers, and it prescribes no bidder registration. Sealed bids are filed with the county's fiscal officer and opened at the time named in the published notice. The board may reject every bid, but if it accepts one it must be the highest. A county may refuse a bid from any person who is not current on all property taxes due within that county. No deposit is required on a cash sale; a buyer taking an installment contract deposits the cash portion as soon as the bid is accepted, and gets it back if the board declines to approve the sale. Confirm the bid form, the deadline and the payment terms with the county auditor.

  3. Check the state rules that change the bid

    Read the South Dakota due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in South Dakota before you price the title work.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Three routes exist and each runs through a county office. A certificate that stayed unsold for want of bidders must be sold at private sale at the treasurer's office to any person who pays the taxes, penalty and costs due. A person may also buy the county's interest in a certificate the treasurer bid off, by paying the taxes, penalty, interest and costs of sale and transfer plus every unpaid and subsequent tax, after which the treasurer assigns the certificate and the buyer holds the rights of an original purchaser. Both routes are closed in a county whose commissioners have not waived SDCL 10-23-28.1. Separately, tax deed property the county offered that drew no bid may be sold at private sale within twelve months for not less than ninety percent of the appraised value, without further publication or appraisal. Ask the county treasurer about certificates and the county auditor about unsold deeded parcels.

New to this path? Read how over-the-counter certificates work. Every state has its own name for what goes unsold, so check what South Dakota calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Clark County Treasurer

605-532-5911

Clark County Courthouse, 2nd Floor, 200 North Commercial Street, PO Box 295, Clark, SD 57225

Official website

County notes

  • Clark County publishes no tax sale calendar and no delinquent parcel list on its website. The sale notice, carrying the list of certificates to be sold, the owners of record and the amounts due, is published once during the week before the sale in the county's official newspapers, so watch the local paper in early December and call the Treasurer at 605-532-5911 to confirm the parcels and the start time.
  • The list of certificates is drawn from taxes still unpaid at the close of business on the first Monday of December, so parcels drop off the list right up to the week of the sale.
  • The Treasurer's office sits on the second floor of the Clark County Courthouse at 200 North Commercial Street in Clark, with mail going to PO Box 295, Clark, SD 57225. The Register of Deeds, where the tax deed and the underlying title record are filed, is on the same floor at 605-532-5363.
  • The county's online tax portal at pay-clarkcountysd.org handles current property tax payments only. It is not a bidding site and it does not carry the December certificate sale.
  • Redemption in South Dakota runs three years. A certificate holder cannot begin a tax deed proceeding until three years after the sale date, and must complete it within six years of that date. Miss the six-year mark and the certificate, the tax lien and the lien for any subsequent taxes paid are cancelled and forever barred, so the certificate does expire.
  • Before a deed can issue, the holder serves a notice of intention to take tax deed on the owner of record, the person in possession, the person the property is taxed to, and every mortgagee, lienholder and creditor of record. Redemption stays open until sixty days after the affidavit of completed service is filed with the Treasurer. Recoverable service, records search and attorney costs added to the redemption amount are capped at four hundred dollars.
  • Taking the deed does not mean keeping the property. Any holder other than a county who acquires real property by tax deed must offer it at public auction within one year of the deed. The seller recovers the same amount a redemption would have paid, and any surplus left after taxes, penalty, interest, county liens and costs goes back to the prior owner of record. Underwrite a South Dakota certificate for its interest yield, not for the equity in the parcel.

South Dakota rules

Max interest rate
10% per year, bid down at auction
Minimum return
No statutory minimum; interest accrues at your bid rate
Redemption
There is no fixed redemption deadline that starts at the sale. SDCL 10-24-1 lets any person redeem at any time before a tax deed is issued. What sets the outer limit is the deed process: SDCL 10-25-1 bars the certificate holder from starting that process until three years after the certificate sale, and SDCL 10-25-8 keeps the right to redeem alive until sixty days after the affidavit of completed service of the notice of intention is filed with the treasurer. Missing that sixty-day window passes the owner's, mortgagee's and lienholder's interests to the certificate holder. After the deed is recorded, the former owner has one hundred eighty days to bring an action to recover possession or to avoid the deed, which is a limitation period rather than a further right to redeem.
Deed deposit
Chapter 6-13 sets no deposit for a cash sale. A buyer taking an installment contract must deposit the cash portion with the fiscal officer as soon as the bid is accepted, and the board can still decline to approve the sale, in which case the deposit is returned. A separate rule bars a bidder from the sale entirely: under SDCL 10-25-45 a county may refuse a bid from any person who is not current on all property taxes due within that county. Payment methods and any county-set deposit are county practice rather than statute, so confirm them with the county before bidding.
Surplus proceeds
The county first deducts the expenses of taking the tax deed and of the sale. What remains is prorated to the taxing districts on the levies for the most recent year included in the proceeds until all tax and interest is paid. Any surplus left after taxes, penalty, interest, county liens and other costs must be returned to the prior owner of record, and if that owner cannot be found within one hundred eighty days the surplus is transferred to the Unclaimed Property Division under SDCL chapter 43-41B. The same distribution binds a private buyer. SDCL 10-25-39.2, effective February 12, 2024, requires any person other than a county who acquires property by tax deed after being issued a tax certificate to offer that property at public auction under chapter 6-13 within one year of the deed, and entitles that seller only to compensation in the same manner as a redemption under SDCL 10-24-1. A South Dakota certificate is therefore a route to being paid what the certificate is worth, not a route to keeping the land.
Governing statute
SDCL Title 10, Chapter 10-23

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full South Dakotarules and every county →

Frequently asked questions

Does Clark County, South Dakota sell tax liens or tax deeds?

Clark County follows South Dakota's tax lien state system.

When is the Clark County tax certificate sale?

The third Monday of December each year, between nine a.m. and four p.m., at the Clark County Courthouse in Clark. South Dakota law fixes this date and place for every county, and the treasurer may adjourn the sale from day to day until every tax certificate has been offered. Always confirm the exact date with the County Treasurer before the sale.

How often does Clark County hold tax deed sales?

Clark County holds its tax deed sale as needed. There is no fixed annual date. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. South Dakota's redemption rule: Open until a tax deed issues; a deed cannot be sought until 3 years after the certificate sale, and redemption then runs until 60 days after completed service of the notice of intention. Call the County Treasurer issues the deed; the county then sells the property under SDCL chapter 6-13, commonly through the county auditor as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Verified Aug 31, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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