Collection Of Delinquent Property Taxes

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection Of Delinquent Property Taxes

Checkout our iOS App for a better way to browser and research.

Section
10-22-1

Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.

Section
10-22-2

Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.

Section
10-22-3

10-22-3.Repealed by SL 2000, ch 47, §4.

Section
10-22-3.1

10-22-3.1.Transferred to §10-23-2.4.

Section
10-22-4

10-22-4.Repealed by SL 1992, ch 80, §176.

Section
10-22-5

Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.

Section
10-22-5.1

10-22-5.1, 10-22-5.2.Repealed by SL 1982, ch 96, §§2, 3.

Section
10-22-6

10-22-6.Repealed by SL 1992, ch 80, §178.

Section
10-22-7

Warrant to treasurer for amount deducted from claim against county.

Section
10-22-8

Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.

Section
10-22-9

Form of treasurer's distress warrant.

Section
10-22-10

Delivery of distress warrant to sheriff--Collection of tax by seizure of property.

Section
10-22-11

Exemption from seizure limited to property absolutely exempt.

Section
10-22-12

Failure of sheriff to execute distress warrant as nonfeasance in office.

Section
10-22-13

Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.

Section
10-22-14

Sheriff to check records for encumbrances against property.

Section
10-22-15

Seizure of unencumbered before encumbered property--Priority of tax lien.

Section
10-22-16

Execution of warrant by service of warrant and notice of levy--Service by mail or posting.

Section
10-22-17

Seizure without moving property--Notice filed with register of deeds.

Section
10-22-18

Notice of sale of property--Contents--Posting and mailing.

Section
10-22-19

Release of property seized on payment of taxes to sheriff.

Section
10-22-20

Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.

Section
10-22-21

Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.

Section
10-22-22

Adjournment of sale--Notice.

Section
10-22-23

Return of property if not sold--Taxes remain unpaid.

Section
10-22-24

Sheriff's return on distress warrant--Contents.

Section
10-22-25

Payment to treasurer of amount collected by sheriff--Receipt.

Section
10-22-26

Uncollected balance remains collectible--Subsequent remedies.

Section
10-22-27

Surplus returned to owner--Deposit in county general fund if owner cannot be found.

Section
10-22-28

Sheriff's Fees--Costs--Collection of taxes.

Section
10-22-29

10-22-29.Repealed by SL 2018, ch 63, §59.

Section
10-22-30

Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.

Section
10-22-31

10-22-31, 10-22-32.Repealed by SL 2018, ch 63, §§61, 62.

Section
10-22-33

Distress warrants required for all taxes not declared uncollectible.

Section
10-22-34

10-22-34 to 10-22-41.Repealed by SL 1992, ch 80, §§187 to 194.

Section
10-22-42

10-22-42 to 10-22-46.Repealed by SL 1972, ch 63, §3.

Section
10-22-47

10-22-47 to 10-22-52.Repealed by SL 1992, ch 80, §§195 to 200.

Section
10-22-53

Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.

Section
10-22-54

Action in another state or federal court.

Section
10-22-55

Ancillary remedies and proceedings.

Section
10-22-56

Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.

Section
10-22-57

Defenses--Reassessment--Judgment for correct amount due.

Section
10-22-58

Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.

Section
10-22-59

Reciprocal enforcement of tax liability with other states--Proof of authority.

Section
10-22-60

Taxes, penalties, and interest subject to reciprocal enforcement.

Section
10-22-61

Attorney general authorized to bring action in other states.

Section
10-22-62

Applicability of chapter.