South Dakota Code § 9-32-21

Repossession of unused and uncared for lots and mausoleums
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The provisions of §
47-29-9
relating to resales and transfers of unused and uncared for lots and mausoleums shall be equally applicable to cemeteries and mausoleums of a municipality and the provisions of this section shall be retroactive for any municipality who may have repossessed lots, burial spaces, or mausoleums under the provisions of §
47-29-9
or
47-29-10
.

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