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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 23 - Sale Of Real Property For Taxes And Assessments > Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.

10-23-17. Apportionment to taxing districts of refunds to purchaser. The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which they were levied.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113.

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