Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - COLLECTION OF DELINQUENT TAXES
Section 10-56-21 - Surplus after sheriff's collections-Payment to owner or deposit with clerk of courts

S.D. Codified Laws § 10-56-21

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Current through the 2024 Legislative Session
Section 10-56-21 - Surplus after sheriff's collections-Payment to owner or deposit with clerk of courts

Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.

SDCL 10-56-21

SL 1982, ch 107, § 21; SL 2008, ch 37, § 126.