South Dakota Statutes
§ 10-22-27 — Surplus returned to owner--Deposit in county general fund if owner cannot be found.
South Dakota § 10-22-27
This text of South Dakota § 10-22-27 (Surplus returned to owner--Deposit in county general fund if owner cannot be found.) 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 § 10-22-27 (2026).
Text
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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Legislative History
SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
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Bluebook (online)
South Dakota § 10-22-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-27.