South Dakota Codified Laws 10-56-13. Payment of tax before sale–Release of property to owner
Current as of: 2023 | Check for updates
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If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner’s or the interested person’s behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.
Terms Used In South Dakota Codified Laws 10-56-13
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1982, ch 107, § 13; SL 2008, ch 37, § 122.