South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-23 — Return of property if not sold--Taxes remain unpaid

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.

Last amended: Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 53.

Source: official text