South Dakota Statutes
§ 10-38-27 — Return to utility of property not sold for want of bidders.
South Dakota § 10-38-27
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-27 (Return to utility of property not sold for want of bidders.) 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 § 10-38-27 (2026).
Text
If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid.
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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 § 10-38-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-27.