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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-56-13: Payment of tax before sale--Release of property to owner.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-56. COLLECTION OF DELINQUENT TAXES

If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.

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

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