South Dakota § 10-23-2.5 - Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Full text of South Dakota South Dakota Codified Laws § 10-23-2.5 — Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty., with citation guidance and answers to common questions.
§ 10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to § 10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by § 10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties.
Source: SL 2010, ch 52, § 1; SL 2018, ch 63, § 80.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-23-2.5
What does South Dakota Codified Laws § 10-23-2.5 cover?
Section 10-23-2.5 ("Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-23-2.5?
A common citation format is "South Dakota Codified Laws § 10-23-2.5" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-23-2.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.