GroundRules
← Search the law
South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-22-27: Surplus returned to owner--Deposit in county general fund if owner cannot be found.

Read at publisher ↗
Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-22. COLLECTION OF DELINQUENT PROPERTY TAXES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

Browse this collection