Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-56-21

Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts

Official textsdlegislature.gov

Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.

Last amended: Source: SL 1982, ch 107 , § 21; SL 2008, ch 37 , § 126.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (26 sections)
  1. 10-56-1 · Taxes to which procedures apply
  2. 10-56-2 · Issuance of distress warrant by county treasurer on request
  3. 10-56-3 · Form of distress warrant
  4. 10-56-4 · Execution of distress warrant by sheriff
  5. 10-56-5 · Seizure of property--Exempt property
  6. 10-56-6 · Duty of sheriff to collect taxes--Failure to proceed deemed…
  7. 10-56-7 · Proceedings against sheriff for nonfeasance of office
  8. 10-56-8 · Determination of liens--Procurement of assessment blank
  9. 10-56-9 · Seizure of property--Unencumbered property seized first
  10. 10-56-10 · Service of distress warrant--Notice of levy
  11. 10-56-11 · Sale of property which cannot be moved--Filing of notice of…
  12. 10-56-12 · Sale of property seized--Time for sale--Notice of…
  13. 10-56-13 · Payment of tax before sale--Release of property to owner
  14. 10-56-14 · Sheriff's receipt for taxes--Issuance and filing--Issuance…
  15. 10-56-15 · Sale of property at public auction to highest…
  16. 10-56-16 · Adjournment of sale if no bidders
  17. 10-56-17 · Property not sold for want of bidders--Return
  18. 10-56-18 · Returns of sheriff on distress warrants--Contents of returns
  19. 10-56-19 · Amount collected turned over to county treasurer
  20. 10-56-20 · Balance due on tax after sheriff's collections--Remedies for…
  21. 10-56-21 · Surplus after sheriff's collections--Payment to owner or…
  22. 10-56-22 · Sheriff's Fees--Costs--Collection of taxes
  23. 10-56-23 · Fees, costs and mileage of sheriff--Certified list--Payment…
  24. 10-56-24 · Distress warrant for motor vehicle license plates or…
  25. 10-56-25 · Execution of distress warrant for licenses or tags
  26. 10-56-26 · Disposition of seized plates or tags
Full table of contents →