South Dakota: Paying Back Taxes on Inherited Land When You Are Not on the Deed — What Happens | South Dakota Probate

Disclaimer: This is general information and not legal advice. Consult a South Dakota attorney about your specific situation before taking action.

Detailed answer — What paying past-due property taxes can (and can’t) do in South Dakota

If you pay delinquent property taxes on land that you inherited but that still lists someone else on the deed, your payment does not automatically make you the legal owner. In South Dakota, payment of taxes affects tax liens and the county’s ability to collect, but it does not change title recorded in the county register of deeds. Ownership only changes when title is transferred by deed, probate order, judicial action (for example a tax deed sale or quiet title), or another legally recognized mechanism.

Immediate legal consequences of paying back taxes

You remove or reduce the county’s tax lien and the risk of a tax-sale or tax deed for that tax year (subject to any arrearages remaining).
You create a record showing you paid the taxes. That proof helps if you later seek reimbursement, a lien, or credit toward a claim for ownership.
You do not, by the act of paying, transfer the deed or eliminate title defects. The recorded owner remains the recorded owner until a legal conveyance or court order changes the deed records.

Possible legal paths and outcomes after you pay

Reimbursement claim: You can usually seek repayment from the recorded owner or the estate that provided the inheritance. Courts sometimes recognize an equitable lien or a claim for unjust enrichment if you paid taxes to protect the property and the owner benefited.
Probate-based title transfer: If the property was inherited but the deed never changed because probate wasn’t completed, you may need to open or complete probate (or a small‑estate/affidavit transfer where available) to get title transferred into the heirs’ names.
Quiet-title or declaratory relief: If title is unclear, you may need a quiet-title lawsuit to obtain clear ownership. Your payment history can be evidence supporting your position, but it is not conclusive on its own.
Tax-sale or tax deed routes: If the county already sold a tax deed before you paid, the rules about redemption periods and transfer are controlling. If you redeemed the property under a statutory redemption right, the specific tax statutes and deadlines apply; if you bought at a tax sale, you may get title through the tax‑sale process. County procedures and statutes govern these outcomes.
Adverse possession: In rare circumstances, paying taxes can be one part of an adverse-possession claim, but adverse possession requires more (open, exclusive, hostile, continuous possession for the statutory period). Simply paying taxes without possession and meeting other elements is usually not enough.

How South Dakota law is relevant

South Dakota’s codified laws regulate property taxation, tax sales, probate, and civil remedies. For an overview of state statutes, see the South Dakota Codified Laws at the South Dakota Legislature website: https://sdlegislature.gov/. For practical county tax procedures and payment information, see the South Dakota Department of Revenue: https://dor.sd.gov/. County treasurer and register of deeds offices handle tax records and deed recordings; contact the relevant county offices for case-specific records.

Practical examples (hypothetical)

Example A — You pay $5,000 in back taxes for land inherited from a parent. The deed still lists your parent as owner and the parent’s estate has not been probated. Outcome: You likely have a claim against the estate for reimbursement. To clear title, you must complete the probate transfer or file a quiet-title action naming heirs and any other interested parties.

Example B — You pay delinquent taxes after the county already started a tax-sale. Outcome: Whether your payment protects the property depends on the timing, whether the county accepted a redemption, and statutory deadlines for redemption or sale procedures. If a tax deed was issued, the tax-sale statutes and redemption rules control ownership.

Common questions people ask

Will I get the deed if I pay all the taxes? Not automatically. You must secure title through probate, deed transfer from the owner, purchase at a tax sale where allowed, or a court action.
Can I file a lien against the property for taxes I paid? Possibly. Courts may recognize an equitable lien or order reimbursement if you paid to preserve the property and the recorded owner benefited, but you generally must ask a court to recognize that right or negotiate a written agreement.
Does paying taxes help an adverse-possession claim? It can be supporting evidence but is rarely sufficient by itself. Adverse possession requires meeting statutory elements and a full statutory period.

How to protect your position in South Dakota — recommended steps

Get written receipts and records for every payment you make to the county.
Check the chain of title at the county register of deeds to confirm the recorded owner and any liens or encumbrances.
Contact the county treasurer to determine the exact tax status, any pending tax-sale actions, and applicable redemption deadlines.
Determine whether probate was opened for the decedent’s estate. If not, consider opening probate or using available affidavit transfer procedures if the estate qualifies.
Consider recording a written agreement among heirs (for example, to acknowledge who will pay taxes and how repayment or ownership will be handled).
If you want legal title, consult an attorney about starting a quiet-title action, completing probate, or filing a lien or a claim for reimbursement.

When to get legal help

Talk to a South Dakota attorney when: the tax amount is large; someone threatens a tax sale; multiple heirs or creditors claim an interest; you want to clear title for sale or development; or you need to sue for reimbursement or quiet title. An attorney can advise on the best procedural route under South Dakota law, draft pleadings, and represent you in negotiations or court.

Helpful hints

Keep every receipt and a log of phone calls with county staff (date, name, content).
Order a title search early to uncover mortgages, judgments, or other liens.
Ask the county treasurer for the precise statute and deadline if a tax sale or redemption appears imminent.
If you and other heirs agree, put agreements in writing and record any deed transfers properly at the register of deeds.
Don’t rely solely on paying taxes to protect your ownership; get the deed or a court order to clear title.
If you can’t afford an attorney, look for legal aid organizations or low-cost probate help in your county.

For statute text and official rules, consult the South Dakota Codified Laws and county offices: South Dakota Codified Laws and the South Dakota Department of Revenue.