South Dakota § 10-22-27 - Surplus returned to owner--Deposit in county general fund if owner cannot be found.
Full text of South Dakota South Dakota Codified Laws § 10-22-27 — Surplus returned to owner--Deposit in county general fund if owner cannot be found., with citation guidance and answers to common questions.
§ 10-22-27. Surplus returned to owner--Deposit in county general fund if owner cannot be found.
Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-22-27
What does South Dakota Codified Laws § 10-22-27 cover?
Section 10-22-27 ("Surplus returned to owner--Deposit in county general fund if owner cannot be found.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-22-27?
A common citation format is "South Dakota Codified Laws § 10-22-27" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-22-27 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.