South Dakota Statutes
§ 10-22-27 — Surplus returned to owner--Deposit in county general fund if owner cannot be found.
Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.
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South Dakota § 10-22-27 (Surplus returned to owner--Deposit in county general fund if owner cannot be found.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
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