There is a newer version
of
this Section
2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 25 - Tax Deeds
Section 10-25-39 - Apportionment of proceeds of sale.
Universal Citation: SD Codified L § 10-25-39 (2021)
10-25-39. Apportionment of proceeds of sale.
The proceeds of the sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, shall be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included in the proceeds of the sale.
Source: SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, §6803; SL 1931, ch 113; SL 1933, ch 64; SL 1933, ch 198, §2; SL 1937, ch 83; SDC 1939, §57.1124; SL 2008, ch 37, §77; SL 2018, ch 63, §151.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
