LegalFix
Sign In

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

SD Codified L § 10-23-15 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

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; SL 2018, ch 63, § 92.

Previous Section
§ 10-23-14 Mistaken or wrongful sale of tax certificate--Refund to purchaser.
Next Section
§ 10-23-16 Tax liability after assessment for which property sold with refund to purchaser.