South Dakota Statutes
§ 10-23-15 — Assessment canceled by federal or state government after sale--Refund to purchaser.
If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in § 10-23-14 .
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South Dakota § 10-23-15 (Assessment canceled by federal or state government after sale--Refund to purchaser.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
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, § 92.
Nearby Sections
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§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.