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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-23-17

Apportionment to taxing districts of refunds to purchaser

Official textsdlegislature.gov

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.

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 Repealed by SL 2018, ch 63, § 90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 Repealed by SL 1974, ch 78, § 6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