South Dakota § 7-31-33 - Adjustment between taxing districts after exchange of lands.
Full text of South Dakota South Dakota Codified Laws § 7-31-33 — Adjustment between taxing districts after exchange of lands., with citation guidance and answers to common questions.
§ 7-31-33. Adjustment between taxing districts after exchange of lands.
Where the exchange of land shall result in the acquisition by the county of land in a different taxing district than the land which the county has exchanged for, the county commissioners shall pay or adjust any claim for taxes which such district or districts may have against such exchanged lands, and shall be authorized to compromise any claim or claims for taxes or penalty and interest as may be agreed upon between the county commissioners and the governing bodies of such district or districts, all moneys received from the newly acquired land shall be apportioned in the same manner as if no such exchange had been made.
Source: SL 1941, ch 38, § 2; SDC Supp 1960, § 12.3409.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 7-31-33
What does South Dakota Codified Laws § 7-31-33 cover?
Section 7-31-33 ("Adjustment between taxing districts after exchange of lands.") 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 § 7-31-33?
A common citation format is "South Dakota Codified Laws § 7-31-33" (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 § 7-31-33 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.