South Dakota Codified Laws 10-25-22. Compromise or abatement of taxes on property conveyed to county
Current as of: 2023 | Check for updates
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If title to real property has been acquired by the county under the provisions of § 10-25-21, the board of county commissioners may compromise, abate, or fully cancel any taxes previously extended against the real property.
Terms Used In South Dakota Codified Laws 10-25-22
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1943, ch 304, § 2; SDC Supp 1960, § 57.1117-1; SL 2008, ch 37, § 73; SL 2018, ch 63, § 145.