South Dakota Statutes
§ 10-22-23 — Return of property if not sold--Taxes remain unpaid.
South Dakota § 10-22-23
This text of South Dakota § 10-22-23 (Return of property if not sold--Taxes remain unpaid.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-22-23 (2026).
Text
If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.
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Legislative History
SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 53.
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-22-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-23.