South Dakota Code § 28-14-13

Rent or sale of real property acquired by foreclosure of lien--Crediting of moneys received
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In all cases of real property acquired under these statutes, the board of county commissioners is authorized to rent or sell the same in the same manner as provided for other real property acquired by the county through foreclosure of school fund mortgages, and all moneys received thereby shall be credited to the respective funds from which the money was drawn to establish the lien.

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