South Dakota legislation · 100th Legislature (2025)
South Dakota SB90: clarify provisions regarding tax deeds.
Status: Signed into law, March 31, 2025
What the bill says
An Act ENTITLED An Act to clarify provisions regarding tax deeds.
From the enrolled text:
An Act ENTITLED An Act to clarify provisions regarding tax deeds. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-25-12 be AMENDED: 10-25-12. Any deed acquired pursuant to § 10-25-39.1 or 10-25-39.2 vests in the grantee an absolute estate in fee simple in the real property. However, the real property is subject to any claim that the state or county may have in the real property for taxes, liens, or encumbrances. The real property is also subject to any lien for past-due installments of special assessments for the financing of municipal improvements levied pursuant to chapter 9-43, including principal and interest on the installments except as provided by § 9-43-100. The holder of the deed or the holder's successor in interest is entitled to immediate exclusive possession of the real property described in the deed regardless of the rights of any person to redeem or question exclusive possession thereafter. Section 2. That § 10-25-39 be AMENDED: 10-25-39. The proceeds of the tax deed sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, must be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included in the proceeds of …
Sponsors
- Randy Deibert (R, SD-031) · primary sponsor
- Curt Massie (R, HD-033) · primary sponsor
- Helene Duhamel (R, SD-032)
- Carl Perry (R, 03)
- Tim Reed (R, 07)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the Speaker
- : Signed by the President
- : Do Pass
- : Remove from Consent Calendar
- : Certified uncontested, placed on consent
- : Do Pass
- : Scheduled for hearing
- : Referred to Taxation
Votes
- Do Pass (March 6, 2025): 68 yea, 1 nay, passed
- Do Pass (March 4, 2025): 10 yea, 0 nay, passed
- Do Pass (February 4, 2025): 35 yea, 0 nay, passed
- Do Pass (February 3, 2025): 7 yea, 0 nay, passed
Subjects: Property, Property Tax, Taxation, Liens
Common questions
- What is SB90?
- SB90 is a bill in the South Dakota Legislature (100th Legislature (2025)): clarify provisions regarding tax deeds.
- What does SB90 do?
- In its own words: An Act ENTITLED An Act to clarify provisions regarding tax deeds.
- What is the status of SB90?
- Signed into law as of March 31, 2025. Latest action: Signed by the Governor (March 31, 2025).
- Who sponsored SB90?
- Randy Deibert (R, SD-031), with 4 co-sponsors.
- Where is the official record for SB90?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/25950
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.