South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-27 — Surplus returned to owner--Deposit in county general fund if owner cannot be found

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.

Last amended: Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 57.

Source: official text