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S.D. Codified Laws § 10-38-26

Surplus above special assessments and expenses returned to utility--Accounting by treasurer

Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.

Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.