10-38-27. Return to utility of property not sold for want of bidders.
If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid.
Source: SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.