Section 46A-7-39 - Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale ofproperty by district, proceeds credited to special revenue fund for purchase of taxcertificates - South-dakota Statutes

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46A-7-39. Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale of property by district, proceeds credited to special revenue fund for purchase of tax certificates and titles. When taxes are paid by the district as in this chapter provided, the county treasurer shall distribute that portion of said tax belonging to the irrigation district, to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through such certificate, such funds as are realized must be deposited with the county treasurer, and he shall credit the proceeds of such sale to the special revenue fund specified in § 46A-7-38.

Source: SDC 1939, § 61.0912.

State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-39

46A-7-39. Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale of property by district, proceeds credited to special revenue fund for purchase of tax certificates and titles. When taxes are paid by the district as in this chapter provided, the county treasurer shall distribute that portion of said tax belonging to the irrigation district, to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through such certificate, such funds as are realized must be deposited with the county treasurer, and he shall credit the proceeds of such sale to the special revenue fund specified in § 46A-7-38.

Source: SDC 1939, § 61.0912.

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State Codes and Statutes

Statutes > South-dakota > Title-46a > Chapter-07 > Statute-46a-7-39

46A-7-39. Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale of property by district, proceeds credited to special revenue fund for purchase of tax certificates and titles. When taxes are paid by the district as in this chapter provided, the county treasurer shall distribute that portion of said tax belonging to the irrigation district, to the several funds as designated in the tax levy and assessment. At the time of redemption, or of the sale by the district of the tax sale certificate, or of the property obtained through such certificate, such funds as are realized must be deposited with the county treasurer, and he shall credit the proceeds of such sale to the special revenue fund specified in § 46A-7-38.

Source: SDC 1939, § 61.0912.