Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 22 - COLLECTION OF DELINQUENT PROPERTY TAXES
Section 10-22-27 - Surplus returned to owner-Deposit in county general fund if owner cannot be found

S.D. Codified Laws § 10-22-27

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-22-27 - Surplus returned to owner-Deposit in county general fund if owner cannot be found

Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.

SDCL 10-22-27

SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
Amended by S.L. 2018, ch. 63,s. 57, eff. 7/1/2018.