Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Section 10-38-27 - Return to utility of property not sold for want of bidders

S.D. Codified Laws § 10-38-27

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Current through the 2024 Legislative Session
Section 10-38-27 - Return to utility of property not sold for want of bidders

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.

SDCL 10-38-27

SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.