South Dakota § 7-31-33 Adjustment between taxing districts after exchange of lands.

South Dakota Statutes

§ 7-31-33 — Adjustment between taxing districts after exchange of lands.

South Dakota § 7-31-33

Title 7COUNTIES

Ch. 7-31MANAGEMENT OF TAX DEED AND SCHOOL FUND MORTGAGE LANDS

This text of South Dakota § 7-31-33 (Adjustment between taxing districts after exchange of lands.) 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 § 7-31-33 (2026).

Text

Where the exchange of land shall result in the acquisition by the county of land in a different taxing district than the land which the county has exchanged for, the county commissioners shall pay or adjust any claim for taxes which such district or districts may have against such exchanged lands, and shall be authorized to compromise any claim or claims for taxes or penalty and interest as may be agreed upon between the county commissioners and the governing bodies of such district or districts, all moneys received from the newly acquired land shall be apportioned in the same manner as if no such exchange had been made.

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Where the exchange of land shall result in the acquisition by the county of land in a different taxing district than the land which the county has exchanged for, the county commissioners shall pay or adjust any claim for taxes which such district or districts may have against such exchanged lands, and shall be authorized to compromise any claim or claims for taxes or penalty and interest as may be agreed upon between the county commissioners and the governing bodies of such district or districts, all moneys received from the newly acquired land shall be apportioned in the same manner as if no such exchange had been made.