South Dakota Codified Laws 10-22-23. Return of property if not sold–Taxes remain unpaid
Current as of: 2023 | Check for updates
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If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.
Terms Used In South Dakota Codified Laws 10-22-23
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 53.