Collection Of Delinquent Taxes

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

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Section
10-56-1

Taxes to which procedures apply.

Section
10-56-2

Issuance of distress warrant by county treasurer on request.

Section
10-56-3

Form of distress warrant.

Section
10-56-4

Execution of distress warrant by sheriff.

Section
10-56-5

Seizure of property--Exempt property.

Section
10-56-6

Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.

Section
10-56-7

Proceedings against sheriff for nonfeasance of office.

Section
10-56-8

Determination of liens--Procurement of assessment blank.

Section
10-56-9

Seizure of property--Unencumbered property seized first.

Section
10-56-10

Service of distress warrant--Notice of levy.

Section
10-56-11

Sale of property which cannot be moved--Filing of notice of levy.

Section
10-56-12

Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.

Section
10-56-13

Payment of tax before sale--Release of property to owner.

Section
10-56-14

Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.

Section
10-56-15

Sale of property at public auction to highest bidder--Transfer of title.

Section
10-56-16

Adjournment of sale if no bidders.

Section
10-56-17

Property not sold for want of bidders--Return.

Section
10-56-18

Returns of sheriff on distress warrants--Contents of returns.

Section
10-56-19

Amount collected turned over to county treasurer.

Section
10-56-20

Balance due on tax after sheriff's collections--Remedies for collection.

Section
10-56-21

Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.

Section
10-56-22

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

Section
10-56-23

Fees, costs and mileage of sheriff--Certified list--Payment as claim.

Section
10-56-24

Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.

Section
10-56-25

Execution of distress warrant for licenses or tags.

Section
10-56-26

Disposition of seized plates or tags.