S.D. Codified Laws § 10-23-17

Current through the 2024 Legislative Session

Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser

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.

SDCL 10-23-17

SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 94.

Amended by S.L. 2018, ch. 63,s. 94, eff. 7/1/2018.