Land · South Dakota tax certificate guide

Codington County tax certificate sales, South Dakota

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The treasurer's page says real estate tax notices are mailed in January, the first half is accepted until April 30 without penalty, and the second half until October 31 without penalty, and it says nothing about tax certificates or assignments. The commission record is land sales: a public auction of tax deed property was held at 9 a.m. on May 7, 2019 in the Commission Chambers, conducted by the sheriff, with six parcels offered and three sold, and on June 11, 2019 the board authorized a published notice for sealed bids, due by 9 a.m. on June 25, 2019, for tax deed property that did not sell at that auction. A later auction was set for Tuesday, August 4, 2020 at 9 a.m. for parcels in Elmira Township and the Town of Wallace on which tax deeds had issued to Codington County on October 22, 2019 and September 19, 2019, and Resolution 2020-21 of August 11, 2020 approved that sale and authorized quit claim deeds to the buyers, at $3,025.00 for Lot 9 in Block 23 of Wallace Village and $50.00 for the North 67 feet of Lot 1 in Block 6 of Wallace Village.

Selling office: Codington County Treasurer, Carol Maloney, 14 1st Ave. SE, Room 110, Watertown, SD 57201-3611, (605) 882-6285

Next sale: Monday, December 21, 2026 is the statutory annual certificate date, from 9 a.m. to 4 p.m. at the courthouse, for the preceding year's unpaid taxes. Codington County publishes no confirmation, list, place detail, or bidder rule for that date, and its most recent dated tax deed land auction in its minutes was held on August 4, 2020.. Under state law the treasurer publishes the certificate sale list once during the week before the sale in the county's official newspapers. Tax deed land auctions appear as commission actions setting a date and authorizing a published notice of auction, so commission minutes and a direct call to the treasurer at (605) 882-6285 are the county's published routes to the next list.

Watch commission minutes for a tax deed property auction date and a published notice, the route used for the May 7, 2019 and August 4, 2020 sales. For certificates, ask the treasurer directly whether any certificate is open for assignment before December 21, 2026.

Dates and deadlines

Sources: Codington County Treasurer. Codington County Commission, July 14, 2020. Codington County Commission, August 11, 2020. Codington County Commission, June 11, 2019. Confirm with the selling office before relying on any date on this page: sales move, terms change, and parcels are pulled up to sale day.

Research Codington County parcels before you bid

A sale list gives you the parcels, the date, and the opening terms. It does not give you the owner, the value, or the rest of the picture: liens, foreclosure status, and parcel history. PropertyRadar is the data platform for that layer. It carries owner records, assessed and market values, foreclosure and tax data, and property history for parcels across Codington County, searchable by address, owner, or county, including parcels that never reach a sale list.

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How South Dakota tax certificate sales work

• The sale sits on the calendar by statute. On the third Monday of December each year, between 9 a.m. and 4 p.m., the treasurer offers at public sale at the courthouse a tax certificate for every parcel with unpaid taxes from the preceding year or years, adjourning from day to day until all certificates are offered. The list closes at the end of business on the first Monday of December, and notice is published once during the week before the sale in the county official newspapers (SDCL 10-23-2, 10-23-3 and 10-23-7).
• Where the public may bid, bids are interest rates. A bidder pays the full taxes, interest and costs and names the interest rate the bidder will accept; the lowest rate is the best bid, and no rate above 10 percent per year is a valid bid. The treasurer collects $10 for each certificate (SDCL 10-23-8 and 10-23-19).
• Since 2006 the county is the default holder. No county may sell any tax certificate unless its commissioners have adopted a resolution waiving SDCL 10-23-28.1, and the county is the holder of any certificate it issues. A certificate nobody buys is bid off to the county, a county held certificate bears interest at the Category G rate, and the property is not readvertised while the county keeps its interest (SDCL 10-23-24, 10-23-25, 10-23-26 and 10-23-28.1).
• The assignment is the standing public route. Any person may pay the treasurer the taxes, penalty, interest and costs on a county held certificate, together with every unpaid and subsequent tax on the parcel, and take an assignment of the county certificate with all the rights the county had, as if the person were the original purchaser (SDCL 10-23-27 and 10-23-28). A waiver county also sells unsold certificates at private sale after the December sale closes (SDCL 10-23-12).
• Redemption runs until the deed issues. From a private holder the owner pays the certificate sum plus interest at the rate the property was sold, plus later taxes paid at the same rate; the county may deduct a fee of up to $50 from the holder's proceeds on redemption. From the county the owner pays all delinquent taxes with penalty and interest plus the costs of advertising and selling (SDCL 10-24-1, 10-24-5 and 10-23-8).
• The deed proceeding has a hard clock. It may be started after three years from the sale and must be completed within six years, or the certificate and the lien are cancelled and forever barred; the same clock binds the county. Before any deed, the holder must buy up every prior tax certificate the county holds on the parcel. Notice of intention is served on the owner of record, the person in possession, the person in whose name the property is taxed, and mortgagees, lienholders and creditors of record, and redemption finally expires 60 days after the affidavit of completed service is filed (SDCL 10-25-1, 10-25-3, 10-25-8, 10-25-10 and 10-25-16).
• Since 2024, a deed ends in an auction. Whoever takes a tax deed, the county or a private holder, must offer the property at public auction within one year of the deed; the proceeds pay the deed and sale expenses first, are prorated across the tax levies until all tax and interest are paid, and any surplus left after taxes, penalty, interest, county liens and other costs is returned to the prior owner of record, or sent to the Unclaimed Property Division if the owner cannot be found within 180 days (SDCL 10-25-39, 10-25-39.1 and 10-25-39.2).

How buying works in Codington County

The county publishes no bidder registration, bidder number, or assignment request rules for tax certificates, and no bidder registration rules for its tax deed land auctions.

• Where buying happens It depends on the county channel, and the channel is the first fact on each county page here: a county whose commissioners waived SDCL 10-23-28.1 sells to the public at the December sale; elsewhere the purchase is an assignment of a county held certificate at the treasurer's office, or a bid at the county auction of tax deed land.
• At a public sale, the bid is a rate Bidders pay the full amount due and compete on the interest rate, lowest rate winning, with 10 percent per year the legal ceiling. There is no premium bidding in South Dakota (SDCL 10-23-8).
• On an assignment, the price is everything owed The county assigns its certificate only after every tax on the parcel is paid in full, including the amount the certificate was bid off for and all later taxes (SDCL 10-23-27).

Terms: what a bid actually costs

Certificates the county keeps

A certificate that draws no buyer is bid off to the county, and under SDCL 10-23-28.1 the county is the holder of every certificate it issues unless its commissioners adopted a waiver resolution. The county may later take a tax deed itself, declare the land surplus, and sell it at public auction, taking sealed bids afterward for parcels that do not sell, and land it takes must be offered at public auction within one year of the deed, with any surplus over taxes, penalty, interest, and costs returned to the prior owner under SDCL 10-25-39 and 10-25-39.1.

Before you bid

• Ask the waiver question first Whether the public can buy certificates in a county at all turns on a commission resolution that many treasurers never mention on their websites. Ask the treasurer directly which channel the county runs before planning around the December date.
• Mind the six year bar A certificate is a wasting asset: if the deed proceeding is not completed within six years of the sale, the treasurer cancels the certificate and the lien is extinguished. An assignment from the county on a certificate more than four years old restarts a one year window to begin (SDCL 10-25-16 and 10-25-17).
• The deed is not the finish line Since February 2024 a private deed holder must auction the property within a year and keeps only the redemption measure of taxes, interest and costs; the surplus belongs to the former owner. Price a South Dakota certificate as an interest play with an auction at the end, not as a quiet route to keeping land (SDCL 10-25-39.2).

Every South Dakota county in this set

One page per county, each verified against the county's own publications and the current text of SDCL chapters 10-23, 10-24 and 10-25. South Dakota counties run different channels, waiver sales, assignments, or county held certificates; this set is the 10 largest counties.

• Minnehaha County tax certificate sales
• Pennington County tax certificate sales
• Lincoln County tax certificate sales
• Brown County tax certificate sales
• Codington County (this page)
• Brookings County tax certificate sales
• Hughes County tax certificate sales
• Meade County tax certificate sales
• Yankton County tax certificate sales
• Davison County tax certificate sales

Keep going

Once a deadline puts you in a sale, the Land Investor Due Diligence Toolkit is the checklist and bid worksheet to run on each parcel before you bid. The same desk runs Florida tax deed sales, Texas tax sales, Pennsylvania tax sales, Georgia tax sales, North Carolina tax foreclosure sales, Ohio tax foreclosure sales, Illinois tax lien sales, Michigan tax foreclosure sales, Arizona tax lien sales, California tax defaulted property sales, Colorado tax lien sales, South Carolina tax sales, Indiana tax lien sales, Tennessee delinquent tax sales, Wisconsin tax deed sales, Missouri tax sales, New Jersey tax lien sales, Maryland tax lien sales, West Virginia tax sales, Virginia tax sales, Oklahoma tax resale, Kansas tax foreclosure sales, Arkansas tax-delinquent land sales, Alabama tax sales, Kentucky certificate of delinquency sales, Mississippi tax land sales, Nevada tax deed sales, New Mexico delinquent property tax sales, Iowa tax lien sales, Nebraska tax certificate sales, Minnesota tax-forfeited land sales, Utah final tax sales, Washington tax foreclosure sales, Oregon tax foreclosure sales, Connecticut tax sales, Massachusetts tax title sales, Rhode Island tax sales, Vermont tax sales, New Hampshire tax lien sales, Maine tax lien sales, Delaware tax sales, Louisiana tax sales, Idaho tax deed sales, Montana tax lien assignments, Wyoming tax lien sales and South Dakota tax certificate sales, and the proven New York season, with the live membership, sits in the NY tax sale hub.