South Dakota 2025 Regular Session

South Dakota Senate Bill SB90 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25.596.13 100th Legislative Session 90
	1	+	25.596.12 100th Legislative Session 90
2	2
3	3
4	4		2025 South Dakota Legislature
5	5		Senate Bill 90
6		-	ENROLLED
7		-
8		-	AN ACT
9		-
10		-
11		-	ENTITLED An Act to clarify provisions regarding tax deeds.
12		-	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
13		-	Section 1. That § 10-25-12 be AMENDED:
14		-	10-25-12. Any deed acquired pursuant to § 10-25-39.1 or 10-25-39.2 vests in
15		-	the grantee an absolute estate in fee simple in the real property. However, the real
16		-	property is subject to any claim that the state or county may have in the real property for
17		-	taxes, liens, or encumbrances. The real property is also subject to any lien for past-due
18		-	installments of special assessments for the financing of municipal improvements levied
19		-	pursuant to chapter 9-43, including principal and interest on the installments except as
20		-	provided by § 9-43-100. The holder of the deed or the holder's successor in interest is
21		-	entitled to immediate exclusive possession of the real property described in the deed
22		-	regardless of the rights of any person to redeem or question exclusive possession
23		-	thereafter.
24		-	Section 2. That § 10-25-39 be AMENDED:
25		-	10-25-39. The proceeds of the tax deed sale, after deducting the expenses
26		-	incurred by the county in the proceeding to take tax deed and in the sale proceeding,
27		-	must be distributed by prorating the proceeds on the basis of the tax levies for the most
28		-	recent year for which taxes are included in the proceeds of the sale, until all tax and
29		-	interest have been paid.
30		-	Any surplus proceeds of the tax deed sale that remain after payment of the taxes,
31		-	penalty, interest, county liens and other costs, must be returned to the prior owner of
32		-	record. If the prior owner of record cannot be found within one hundred eighty days, the
33		-	surplus must be transferred to the Unclaimed Property Division pursuant to chapter 43-
34		-	41B. 25.596.13 2 90
35		-	SB90 ENROLLED
36		-	An Act to clarify provisions regarding tax deeds.
37		-
38		-
39		-
40		-
41		-	I certify that the attached Act originated in
42		-	the:
43		-
44		-	Senate as Bill No. 90
45		-
46		-
47		-
48		-	Secretary of the Senate
49		-
50		-
51		-
52		-
53		-	President of the Senate
54		-
55		-	Attest:
56		-
57		-
58		-
59		-
60		-	Secretary of the Senate
61		-
62		-
63		-
64		-
65		-	Speaker of the House
66		-
67		-	Attest:
68	6
69	7
70	8
71	9
72	10
73		-	Chief Clerk
74	11
	12	+	Introduced by: Senator Deibert
75	13
76		-
77		-	Senate Bill No. 90
78		-	File No. ____
79		-	Chapter No. ______
80		-
81		-
82		-
83		-	Received at this Executive Office
84		-	this _____ day of _____________,
85		-
86		-	2025 at ____________M.
87		-
88		-
89		-
90		-	By
91		-	for the Governor
92		-
93		-
94		-	The attached Act is hereby
95		-	approved this ________ day of
96		-	______________, A.D., 2025
97		-
98		-
99		-
100		-
101		-
102		-	Governor
103		-
104		-	STATE OF SOUTH DAKOTA ,
105		-	ss.
106		-	Office of the Secretary of State
107		-
108		-
109		-	Filed ____________, 2025
110		-	at _________ o'clock __M.
111		-
112		-
113		-
114		-
115		-
116		-	Secretary of State
117		-
118		-
119		-
120		-	By
121		-	Asst. Secretary of State
122		-
123		-
	14	+	Underscores indicate new language.
	15	+	Overstrikes indicate deleted language.
	16	+	An Act to clarify provisions regarding tax deeds. 1
	17	+	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
	18	+	Section 1. That § 10-25-12 be AMENDED: 3
	19	+	10-25-12. Any deed acquired pursuant to § 10-25-39.1 or 10-25-39.2 vests in 4
	20	+	the grantee an absolute estate in fee simple in the real property. However, the real 5
	21	+	property is subject to any claim that the state or county may have in the real property for 6
	22	+	taxes, liens, or encumbrances. The real property is also subject to any lien for past-due 7
	23	+	installments of special assessments for the financing of municipal improvements levied 8
	24	+	pursuant to chapter 9-43, including principal and interest on the installments except as 9
	25	+	provided by § 9-43-100. The holder of the deed or the holder's successor in interest is 10
	26	+	entitled to immediate exclusive possession of the real property described in the deed 11
	27	+	regardless of the rights of any person to redeem or question exclusive possession 12
	28	+	thereafter. 13
	29	+	Section 2. That § 10-25-39 be AMENDED: 14
	30	+	10-25-39. The proceeds of the tax deed sale, after deducting the expenses 15
	31	+	incurred by the county in the proceeding to take tax deed and in the sale proceeding, 16
	32	+	must be distributed by prorating the proceeds on the basis of the tax levies for the most 17
	33	+	recent year for which taxes are included in the proceeds of the sale, until all tax and 18
	34	+	interest have been paid. 19
	35	+	Any surplus proceeds of the tax deed sale that remain after payment of the taxes, 20
	36	+	penalty, interest, county liens and other costs, must be returned to the prior owner of 21
	37	+	record. If the prior owner of record cannot be found within one hundred eighty days, the 22
	38	+	surplus must be transferred to the Unclaimed Property Division pursuant to chapter 43-23
	39	+	41B. 24