South Dakota Codified Laws 10-22-27. Surplus returned to owner–Deposit in county general fund if owner cannot be found
Current as of: 2023 | Check for updates
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Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.