There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 23. Sale Of Real Property For Taxes And Assessments
§10-23-17 Apportionment to taxing districts of refunds to purchaser.
SD Codified L § 10-23-17 (through 2011) What's This?
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 they were levied.
Source: 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.
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