Uncollected balance remains collectible--Subsequent remedies.

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10-22-26. Uncollected balance remains collectible--Subsequent remedies.

The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be issued for the balance due or other remedies for collection may be invoked.

Source: SDC 1939, §57.1017; SL 1967, ch 323; SL 2018, ch 63, §56.


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