Return of property if not sold--Taxes remain unpaid.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection Of Delinquent Property Taxes
  5. Return of property if not sold--Taxes remain unpaid.

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10-22-23. Return of property if not sold--Taxes remain unpaid.

If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.

Source: SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §53.


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