{"data":{"id":"us-sd/sdcl-10-23-17","jurisdiction":"us-sd","citation":"SDCL § 10-23-17","heading":"Apportionment to taxing districts of refunds to purchaser.","body":"The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.","path":["TITLE 10. TAXATION","CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-23-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"090fe0863df1556e838158a1a094750acc8897c132d42bdfc1ee0fa585e99905","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-23-16","next":"us-sd/sdcl-10-23-18"},"notice":"GroundRules: Original legal text. Not legal advice."}