South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-23-15
Assessment canceled by federal or state government after sale--Refund to purchaser
Official textsdlegislature.gov
If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in § 10-23-14 .
Source: view the official text
In this chapter (32 sections)
- 10-23-1 · Special assessment delinquencies certified to…
- 10-23-2 · Publication or posting of notice of sale of tax…
- 10-23-3 · Contents of notice of sale
- 10-23-4 · Combined description of tracts assessed to same person
- 10-23-5 · Charge against property for publication--Payment of cost of…
- 10-23-6 · Amount paid to newspapers for publication of notice of sale
- 10-23-7 · Time and place of annual sale--Adjournment from day to…
- 10-23-8 · Offer of tax certificate and receipt of bids--Lowest interest…
- 10-23-9 · New sale on bidder's failure to pay--Civil action against…
- 10-23-10 · Conduct of sales for delinquent special…
- 10-23-11 · Return of sale to be filed with county auditor--Contents
- 10-23-12 · Private sale of tax certificate not sold at public sale--Tax…
- 10-23-13 · 10-23-13. Repealed by SL 2018, ch 63, § 90
- 10-23-14 · Mistaken or wrongful sale of tax certificate--Refund to…
- 10-23-15 · Assessment canceled by federal or state government after…
- 10-23-16 · Tax liability after assessment for which property sold with…
- 10-23-17 · Apportionment to taxing districts of refunds to purchaser
- 10-23-18 · Purchaser at sale entitled to tax…
- 10-23-19 · Treasurer's fees--Notation of deed in tax certificate records
- 10-23-20 · Tax receipt for property described in tax certificate
- 10-23-21 · Assignment of tax certificate--Presentation to and entry by…
- 10-23-22 · Payment of previous or subsequent taxes by tax certificate…
- 10-23-23 · Entry on county tax lists of tax certificate sold for…
- 10-23-24 · Bidding off on behalf of county as purchaser at tax sale
- 10-23-25 · Tax certificate issued to county--Tax receipt not…
- 10-23-26 · Readvertising and sale not permitted after acquisition by…
- 10-23-27 · Unpaid and subsequent taxes to be paid before assignment of…
- 10-23-28 · Sale of tax certificate by county--Price--Tax receipt…
- 10-23-29 · Tax sales not invalidated by irregularities
- 10-23-30 · 10-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6
- 10-23-32 · Chapter applicable to collection of taxes owed on unreported…
- 10-23-33 · Sale of tax certificate where electronically transmitted…