Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 22 - Collection Of Delinquent Property Taxes > Section 10-22-27 - Surplus returned to owner of property--Deposit with clerk of courts.

Section 10-22-27 - Surplus returned to owner of property--Deposit with clerk of courts.

10-22-27. Surplus returned to owner of property--Deposit with clerk of courts. Any surplus remaining after paying the taxes, penalty, interest, and costs, shall be returned to the owner and if he cannot be found shall be deposited with the clerk of courts for the benefit of any person who may be entitled thereto.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016.