South Dakota Statutes
§ 10-23-17 — Apportionment to taxing districts of refunds to purchaser.
South Dakota § 10-23-17
This text of South Dakota § 10-23-17 (Apportionment to taxing districts of refunds to purchaser.) 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 § 10-23-17 (2026).
Text
The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.
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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, § 94.
Nearby Sections
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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
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Bluebook (online)
South Dakota § 10-23-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-17.