The governing law
South Dakota is a tax-lien state. On the third Monday of December the county treasurer offers a tax certificate on every parcel whose prior-year taxes are still unpaid. A bidder must pay the full amount of taxes, interest and costs due and states the lowest annual interest rate at which the bidder will carry the debt; the lowest rate is the best bid, and no bid above ten percent per year is valid. The price is fixed, so nothing is bid up and no premium exists. One statute changes who can take part: SDCL 10-23-28.1 forbids a county to sell any tax certificate unless the board of county commissioners has adopted a resolution waiving that prohibition, and makes the county the holder of any certificate it issues otherwise. Redemption stays open until a tax deed issues, and the deed process cannot begin until three years after the sale. The rules sit in SDCL chapters 10-23, 10-24 and 10-25.
SDCL Title 10, Chapter 10-23
Read the statuteSale of Real Property for Taxes and Assessments
SDCL 10-23-7
Read the statuteTime and place of annual sale
SDCL 10-23-8
Read the statuteOffer of tax certificate and receipt of bids; lowest interest rate as best bid; maximum interest rate
SDCL 10-23-28.1
Read the statuteSale of tax certificates prohibited unless section waived by county commissioners
SDCL Title 10, Chapter 10-24
Read the statuteRedemption from Tax Sales
SDCL 10-24-1
Read the statuteRight to redeem tax certificate before issuance of tax deed
SDCL Title 10, Chapter 10-25
Read the statuteTax Deeds
SDCL 10-25-1
Read the statutePeriod within which tax deed may be procured
SDCL 10-25-16
Read the statuteLimitation of proceedings to procure tax deed
SDCL 10-25-39.1
Read the statuteCounty acquisition of real property; sale of property; notice of sale required
SDCL 10-25-39.2
Read the statuteCounty acquisition of real property; public auction of property
SDCL 10-21-23
Read the statuteDelinquency dates for real property taxes; interest
SDCL 54-3-16
Read the statuteOfficial state interest rates
SDCL Chapter 6-13
Read the statuteDisposal of Surplus Government Property
SDCL 6-13-5.2
Read the statuteSale of government property at public auction or through broker
SDCL 43-31-1
Read the statuteHomestead exempt from judicial sale; senior citizens
SDCL 10-23-9
Read the statuteNew sale on bidder's failure to pay; civil action against bidder
SDCL 10-23-12
Read the statutePrivate sale of tax certificate not sold at public sale
SDCL 10-23-24
Read the statuteBidding off on behalf of county as purchaser at tax sale
SDCL 10-23-25
Read the statuteTax certificate issued to county; interest
SDCL 10-24-5
Read the statuteRight to redeem tax certificate bid off by county
SDCL 10-25-8
Read the statuteCompletion of service by filing of affidavit; expiration of right of redemption
SDCL 10-25-17
Read the statuteLimitation not applicable to certificates held by county
SDCL 10-25-45
Read the statuteDenial of bid on county sale of tax deed property if bidder not current on property taxes
Want the mechanics in plain English instead of statute numbers? See how to buy in South Dakota, the redemption period, and the full South Dakota walkthrough.
Statute citations verified Aug 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.