76 chapters · 1,068 sections in this title.
SDCL § 21-44-1 Definition of terms
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Terms used in this chapter, unless the context otherwise plainly requires, shall mean: (1) "Life tenant," any person who under the terms of any will, deed, grant, mortgage, assignment, or other instrument holds during his lifetime any right, title, or interest in, or lien or encu…
SDCL § 21-44-11 Validation of prior inheritance tax determinations in circuit court
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All proceedings had prior to July 1, 1953, in any of the circuit courts of this state for the termination of a life estate, or life estates, wherein (1) An inheritance tax report has been filed with the Department of Revenue of the State of South Dakota; and (2) His receipt there…
SDCL § 21-44-12 Persons permitted to appear at hearing on termination of estate
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Upon the hearing ordered pursuant to § 21-44-8 any person interested may appear and be heard on the question of whether the relief prayed for in the petition is to be granted. Source: Supreme Court Rule 576, 1939; SDC 1939, § 37.1206; Supreme Court Rule adopted August 10, 1943.
SDCL § 21-44-13 Procedure on contested petitions
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If the petition is contested, the procedure shall be the same as upon other trials to the court, and the court must make findings of fact and conclusions of law unless the same are waived by any method of waiver provided by law. Source: SDC 1939 & Supp 1960, § 37.1207.