The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent when requested by any county commissioner or sheriff of the county.
S.D. Codified Laws § 10-22-8
Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site
Applied in 3 court decisions — leading case Osloond v. Farrier (2003)
Most recently applied in Osloond v. Farrier (March 2003)
Source: SL 1945, ch 326, § 6; SDC Supp 1960, § 57.1014-1 (5); SL 1992, ch 80, § 180; SL 2018, ch 63, § 38.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.