{"data":{"id":"us-sd/sdcl-10-38-27","jurisdiction":"us-sd","citation":"SDCL § 10-38-27","heading":"Return to utility of property not sold for want of bidders.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0fc802c1af6758941e9c7a45b8d0b315b6976d95adc9789b82374bf296b6275b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-26","next":"us-sd/sdcl-10-38-28"},"notice":"GroundRules: Original legal text. Not legal advice."}