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.
S.D. Codified Laws § 10-22-26
Uncollected balance remains collectible--Subsequent remedies
Source: SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 56.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.