Why South Dakota has no over-the-counter list
Three routes reach parcels outside the December sale, and each runs through the county. First, once the sale has closed and the treasurer has filed the return with the county auditor, a certificate that remained 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. Second, a person may buy the county's interest in a certificate the treasurer bid off for the county by paying the taxes, penalty, interest and costs of sale and transfer plus every unpaid or subsequent tax, after which the treasurer assigns the certificate and the buyer holds all the rights of an original purchaser. Both of those routes are closed in a county whose board of commissioners has not adopted a resolution waiving SDCL 10-23-28.1, because that section bars the county from selling any tax certificate at all. Third, tax deed property the county offered under chapter 6-13 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 which certificates are available for assignment and the county auditor which deeded parcels went unsold.
Does South Dakota publish a lands-available list?
South Dakota keeps no statewide lands-available list and nothing escheats to the state through this process. A county that takes a tax deed must declare the property surplus and sell it within one year under SDCL 10-25-39.1, so deeded parcels are meant to move rather than to sit on a list. The county commissioners may instead reconvey the property to the record owner or the owner's assignees or successors by quitclaim deed, for consideration not less than the total principal, interest and costs of all taxes represented in the tax deed plus any other unpaid taxes.
This route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. Every state names this inventory differently, and the state-held and struck-off land table maps each local name to the same mechanism. The over-the-counter guide has the cross-state playbook.
Verified Aug 27, 2026 against South Dakota 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.