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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 25 - Tax Deeds
§ 10-25-27 Rental of property acquired by county under tax deed--Apportionment of proceeds.
Universal Citation: SD Codified L § 10-25-27 (2017)
10-25-27. Rental of property acquired by county under tax deed--Apportionment of proceeds. The board of county commissioners shall have control of the rental of property acquired by their county under tax deed. The rental proceeds from real estate acquired by counties under tax deed shall, after deducting the expenses of collecting the same, be apportioned by the county officials controlling such proceeds in the same manner as taxes would be apportioned from the said real estate if said land were still contributing in taxes.
Source: SL 1933, ch 66; SDC 1939, ยง 57.1123.
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