South Dakota Statutes
§ 10-23-16 — Tax liability after assessment for which property sold with refund to purchaser.
If any real property on which taxes are refunded to the purchaser as provided in §§ 10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.
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South Dakota § 10-23-16 (Tax liability after assessment for which property sold with 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, § 93.
Nearby Sections
15
§ 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.