{"data":{"id":"us-sd/sdcl-10-22-27","jurisdiction":"us-sd","citation":"SDCL § 10-22-27","heading":"Surplus returned to owner--Deposit in county general fund if owner cannot be found.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-22. COLLECTION OF DELINQUENT PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-22-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"10d2203d9843972428063e1603cf808082226b8a59e9caf2731aa36759c9019b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-22-26","next":"us-sd/sdcl-10-22-28"},"notice":"GroundRules: Original legal text. Not legal advice."}