Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.
S.D. Codified Laws § 10-56-21
Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts
Source: SL 1982, ch 107, § 21; SL 2008, ch 37, § 126.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.