South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-17 — Apportionment to taxing districts of refunds to purchaser

The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.

Last amended: Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch 196 ; SDC 1939, § 57.1113; SL 2018, ch 63 , § 94.

Source: official text