South Dakota Statutes
§ 10-38-27 — Return to utility of property not sold for want of bidders.
South Dakota·Title 10 TAXATION·Ch. 10-36A ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
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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South Dakota § 10-38-27 (Return to utility of property not sold for want of bidders.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
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