Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Section 10-38-26 - Surplus above special assessments and expenses returned to utility-Accounting by treasurer

S.D. Codified Laws § 10-38-26

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Current through the 2024 Legislative Session
Section 10-38-26 - Surplus above special assessments and expenses returned to utility-Accounting by treasurer

Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.

SDCL 10-38-26

SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.