If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.
S.D. Codified Laws § 10-22-53
Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue
Applied in 2 court decisions — leading case County of Spink v. Heinold Hog Market, Inc. (1980)
Most recently applied in County of Spink v. Heinold Hog Market, Inc. (December 1980)
Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 1992, ch 80, § 201; SL 2018, ch 63, § 64.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.