10-23-17. Apportionment to taxing districts of refunds to purchaser.The taxes refunded as provided in §§10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied. 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, §94.
South Dakota Legal Code