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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-21 Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
Universal Citation: SD Codified L § 10-56-21 (2017)
10-56-21. Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts. Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.
Source: SL 1982, ch 107, § 21; SL 2008, ch 37, § 126.
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