South Dakota § 10-23-16 - Tax liability after assessment for which property sold with refund to purchaser.
Full text of South Dakota South Dakota Codified Laws § 10-23-16 — Tax liability after assessment for which property sold with refund to purchaser., with citation guidance and answers to common questions.
§ 10-23-16. Tax liability after assessment for which property sold with refund to purchaser.
If any real property on which taxes are refunded to the purchaser as provided in §§ 10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.
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, § 93.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-23-16
What does South Dakota Codified Laws § 10-23-16 cover?
Section 10-23-16 ("Tax liability after assessment for which property sold with refund to purchaser.") 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 § 10-23-16?
A common citation format is "South Dakota Codified Laws § 10-23-16" (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 § 10-23-16 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.