South Dakota § 7-21-43 Apportionment of unused balance in delinquent tax fund.

South Dakota Statutes

§ 7-21-43 — Apportionment of unused balance in delinquent tax fund.

South Dakota § 7-21-43

Title 7COUNTIES

Ch. 7-21COUNTY BUDGET AND APPROPRIATIONS

This text of South Dakota § 7-21-43 (Apportionment of unused balance in delinquent tax fund.) 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 § 7-21-43 (2026).

Text

If, after all certificates of indebtedness drawn against any delinquent tax fund shall have been fully paid, there remains any balance in such fund, such balance shall be apportioned to the several funds for which money was borrowed in proportion to the total amount of taxes levied for each fund in such fiscal year, and such fund shall thereupon be terminated and all delinquent taxes for such year thereafter paid shall be apportioned to the funds for which the same were originally levied.

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If, after all certificates of indebtedness drawn against any delinquent tax fund shall have been fully paid, there remains any balance in such fund, such balance shall be apportioned to the several funds for which money was borrowed in proportion to the total amount of taxes levied for each fund in such fiscal year, and such fund shall thereupon be terminated and all delinquent taxes for such year thereafter paid shall be apportioned to the funds for which the same were originally levied.