Release of property seized on payment of taxes to sheriff.

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10-22-19. Release of property seized on payment of taxes to sheriff.

If the property owner, or any person interested, or anyone on the owner's behalf pays to the sheriff the amount of the tax with the interest, penalty, and other costs due after the property has been seized and before the sale, the levy or seizure is abated. The property shall be released to the owner, at the location the property is located, and receipt shall be given for the taxes paid.

Source: SDC 1939, §57.1016; SL 2018, ch 63, §49.


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