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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-13 Payment of tax before sale--Release of property to owner.
Universal Citation: SD Codified L § 10-56-13 (2017)
10-56-13. Payment of tax before sale--Release of property to owner. If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.
Source: SL 1982, ch 107, § 13; SL 2008, ch 37, § 122.
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