Can current year's taxes be paid without paying delinquent taxes?
Current year taxes may be paid without paying prior year delinquent taxes as long as there is not a third-party owner of the tax certificate (lien) that has already paid the subsequent tax. However, be aware that tax deed proceedings may be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of SDCL §§ 10-25-16 to 10-25-19, inclusive. The time period applies equally to the county or any other purchaser of the tax certificate. (refer to SDCL 10-25-1). SDCL 10-24-7: If the owner or interested person is seeking to redeem a tax certificate the county reserves the right to require all taxes owing. Property taxes are a first-priority lien, and must be paid. We do not have payment plan options, and by law, the County may take tax deed action if the delinquent taxes are not paid within three years.