10-22-17. Seizure without moving property--Notice filed with register of deeds.
If the property consists of bulky materials or property which cannot be practicably or conveniently moved, the sheriff may hold and sell the materials and property at the place where it is located. In this case, the sheriff, in addition to the service and notice specified in §10-22-16, shall file a copy of the notice of levy in the office of the register of deeds of the county, stating:
(1)The name of the person against whom the distress warrant was issued;
(2)The description of the property;
(3)The amount of the tax claim; and
(4)A description of the real property where the property is located.
Source: SDC 1939, §57.1016; SL 2018, ch 63, §47.