South Dakota Statutes

§ 58-27-72 — Extension of time for disposal of real estate--Election to hold as investment for income purposes, acquisition cost.

South Dakota § 58-27-72
JurisdictionSouth Dakota
Title 58INSURANCE
Ch. 58-27LOANS AND INVESTMENTS OF INSURERS

This text of South Dakota § 58-27-72 (Extension of time for disposal of real estate--Election to hold as investment for income purposes, acquisition cost.) 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 § 58-27-72 (2026).

Text

Upon proof satisfactory to him that the interests of the insurer will suffer materially by the forced sale thereof, the director may by order grant a reasonable extension of the period, as specified in such order, within which the insurer shall dispose of any particular parcel of such real estate; unless the insurer elects to hold such real estate as an investment for income purposes under subdivision 58-27-50(6), in which event thereafter such real estate shall be deemed to have been acquired at a cost equal to its book value at the time of such election and to be held under, and subject to, the provisions of subdivision 58-27-50(6).

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Legislative History

SL 1966, ch 111, ch 6, § 31 (3).

Nearby Sections

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Bluebook (online)
South Dakota § 58-27-72, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/58-27-72.