Statutes > South Dakota Statutes > Title 43 - PROPERTY > Chapter 31 - Homestead Exemption > Section 43-31-40 - Uncollected taxes not to exceed the value of the property.

Section 43-31-40 - Uncollected taxes not to exceed the value of the property.

43-31-40. Uncollected taxes not to exceed the value of the property. The property taxes and interest that are not collected pursuant to §§ 43-31-31 to 43-31-41, inclusive, may not exceed the value of the property upon which the taxes are imposed.

Source: SL 1994, ch 339, § 10.