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S.D. Codified Laws § 10-38-27

Return to utility of property not sold for want of bidders

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

If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid.

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