Surplus returned to owner--Deposit in county general fund if owner cannot be found.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection Of Delinquent Property Taxes
  5. Surplus returned to owner--Deposit in county general fund if owner cannot be found.

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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.

Source: SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §57.


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