SDCL § 10-38-27: Return to utility of property not sold for want of bidders.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON