10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject t...
Time and place of annual sale--Adjournment from day to day--All taxable property
subject to sale except certain homesteads.
On the third Monday of December in each year, between
the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse, or at the
place of holding circuit court in his county, or at the treasurer's office where by law, the taxes are
made payable, all lands, town lots, or other real property which shall be liable for taxes of any
description for the preceding year or years, and which shall remain due and unpaid, and he may
adjourn the sale from day to day until all the lands, lots, or other real property have been offered. No
taxable property shall be exempt from levy and sale for taxes except as provided in § 43-31-1.
Source: SL 1897, ch 28, § 116; RPolC 1903, § 2195; SL 1905, ch 53; SL 1913, ch 338, § 2; SL
1913, ch 350, § 5; RC 1919, § 6786; SL 1929, ch 248; SDC 1939, § 57.1102; SL 1980, ch 296, § 2.