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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-26 Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
Universal Citation: SD Codified L § 10-38-26 (2017)
10-38-26. Surplus above special assessments and expenses returned to utility--Accounting by treasurer. Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.
Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
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