February 9, 1976
Mrs. Lois Viedt
Tripp County Treasurer
Tripp County Courthouse
Winner, South Dakota 57580
OFFICIAL OPINION NO. 76-16
Payment of subsequent taxes on redemption of property for tax sale certificate held by the county; penalty on personal property taxes
Dear Mrs. Viedt:
You have asked for an opinion on the following questions:
1. Should a tax sale certificate held by the county for delinquent taxes be retained until all taxes subsequently assessed against that property have been paid or can subsequent taxes be paid without complete redemption and without depriving the county of its rights under a tax sale certificate?
2. Is the dollar per year penalty on delinquent personal property taxes a penalty which is added each year?
SDCL 10-24-6 permits a person to pay taxes subsequently levied against property where the county is the holder of a tax sale certificate without making full redemption from that sale but without depriving the county of its rights to enforce its tax liens under the tax sale certificate. In the event less than full redemption is made, the county treasurer must recite on the receipt the years for which prior taxes on the land remain unpaid and must mark on the tax list opposite the entry of the tax, a notation for what year or years prior taxes remain unpaid.
This is a permissive statute, however, and SDCL 10-24-7 states:
Nothing contained in 10-24-5 and 10-24-6 shall prevent the county from requiring payment of any and all taxes which it might require from any owner or other person interested in the property, in case such owner or interested person was seeking to redeem or pay a subsequent tax. (Underscoring supplied for emphasis.)
The requirement as to redemption is contained in SDCL 10-24-1 which requires that a person, in order to redeem from a tax sale, must pay not only the amount of the certificate plus interest and costs, but also all other taxes previous or subsequent to such sale before full redemption may be made.
It is my opinion, therefore, that the county may require complete redemption, but in the event partial redemption is permitted the notation as to remaining years unpaid must be shown as stated in that statute and, in that event, the county is not deprived of its rights to obtain a tax deed to the property four years after the date of sale or taking of the tax certificate by the county as provided in § 10-25-1.
As to your second question, SDCL 10-22-1 relating to delinquent personal property taxes clearly states that the notice given to the taxpayer, dated June I of each year shall show, among other things, the amount of delinquent personal property taxes computed from the date of such statement and a further statement saying that unless the same are paid in full on or before June 30, a penalty of one dollar will be added for each year to the delinquent taxes.
It is my opinion this statute requires no interpretation, and that dollar is a charge each and every year those taxes remain delinquent.
Respectfully submitted,
WILLIAM J. JANKLOW
ATTORNEY GENERAL
WJJ:JD:dk
