If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent.
S.D. Codified Laws § 10-56-2
Issuance of distress warrant by county treasurer on request
Applied in 1 court decision — leading case State v. American Bankers Insurance Co. (1985)
Most recently applied in State v. American Bankers Insurance Co. (September 1985)
Source: SL 1982, ch 107, § 2; SL 1983, ch 103, § 2; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.