South Dakota House Bill HB1110

South Dakota 2023 Regular Session

• Introduced: 1/23/23
• Refer: 1/23/23

Caption

Revise the provisions on procuring a tax deed when the property owner has died.

Impact

This legislation primarily impacts state laws surrounding property tax enforcement and the rights of individuals or entities holding tax certificates. By clarifying the timeline for initiating tax deed procurement after an owner's death, the bill seeks to streamline processes for tax certificate holders, ensuring that they can pursue their claims effectively while also considering the heir's rights during intestate proceedings. The provisions serve to provide clarity to both tax certificate holders and the surviving heirs regarding their respective claims on the property.

Summary

House Bill 1110 aims to revise the provisions regarding the procurement of a tax deed when a property owner has passed away. The bill outlines conditions under which tax certificate purchasers can initiate proceedings to obtain a tax deed on the real property of deceased owners. Specifically, it allows for such proceedings to begin six months after the conclusion of intestate proceedings, provided ownership remains unchanged, up to a maximum of six years from the owner's death.

Contention

While the bill appears to facilitate tax deed procurement, there may be concerns among community members about the speed at which such processes can occur post-mortem. Critics may argue that the revised timeline could accelerate the loss of property from heirs who might be unaware of the proceedings or who need time to navigate the legal processes involved in inheritance and intestate succession. Thus, while intended to create efficiency in tax collection and property management, this bill raises questions about the balance between practical administration and the rights of surviving family members.