10-27-7. Judgment directing disposition of deposit--Payments by county directed.
The fund when deposited shall be held by the county treasurer subject to the final judgment of the court in the action or proceeding. In the judgment the court may direct payment from the fund sums it finds to be due to any of the parties involved. If the county involved has been made a party, the court may direct the retention of a sum by the county and also adjudge that the county pay to the parties entitled thereto a sum as the court finds to be due, which sum may not exceed the amount which the county would have originally received from the tax collection or proceeding and at the Category A rate of interest as established in §54-3-16 thereon from that date. In these cases the amount adjudged to be paid by the county shall be paid immediately unless stayed by appeal and the sum paid shall be charged proportionately to the taxing districts involved.
Source: SDC 1939, §57.0902; SL 1983, ch 28, §28; SL 1984, ch 319, §12.
Structure South Dakota Codified Laws
Chapter 27 - Actions For Refund And Invalidation Of Taxes
Section 10-27-1 - Injunction against tax collection prohibited--Form of remedy.
Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered.
Section 10-27-7 - Judgment directing disposition of deposit--Payments by county directed.
Section 10-27-8 - Costs in action for recovery of property sold for taxes.
Section 10-27-9 - Appeals to Supreme Court in action to recover property sold for taxes.