South Dakota Statutes
§ 10-38-26 — Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
South Dakota § 10-38-26
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-26 (Surplus above special assessments and expenses returned to utility--Accounting by treasurer.) 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 § 10-38-26 (2026).
Text
Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.
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Legislative History
SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
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Bluebook (online)
South Dakota § 10-38-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-26.