S.D. Codified Laws § 10-23-15

Current through the 2024 Legislative Session

Section 10-23-15 - Assessment canceled by federal or state government after sale-Refund to purchaser

If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in § 10-23-14.

SDCL 10-23-15

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; SL 2018, ch 63, § 92.

Amended by S.L. 2018, ch. 63,s. 92, eff. 7/1/2018.