Chapter
COLLECTION OF DELINQUENT PROPERTY TAXES
- S.D. Codified Laws § 10-22-1— Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site
- S.D. Codified Laws § 10-22-2— Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges
- S.D. Codified Laws § 10-22-3— 10-22-3. Repealed by SL 2000, ch 47, § 4
- S.D. Codified Laws § 10-22-3.1— 10-22-3.1. Transferred to § 10-23-2.4
- S.D. Codified Laws § 10-22-4— 10-22-4. Repealed by SL 1992, ch 80, § 176
- S.D. Codified Laws § 10-22-5— Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county
- S.D. Codified Laws § 10-22-5.1— 10-22-5.1, 10-22-5.2. Repealed by SL 1982, ch 96, §§ 2, 3
- S.D. Codified Laws § 10-22-6— 10-22-6. Repealed by SL 1992, ch 80, § 178
- S.D. Codified Laws § 10-22-7— Warrant to treasurer for amount deducted from claim against county
- S.D. Codified Laws § 10-22-8— Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site
- S.D. Codified Laws § 10-22-9— Form of treasurer's distress warrant
- S.D. Codified Laws § 10-22-10— Delivery of distress warrant to sheriff--Collection of tax by seizure of property
- S.D. Codified Laws § 10-22-11— Exemption from seizure limited to property absolutely exempt
- S.D. Codified Laws § 10-22-12— Failure of sheriff to execute distress warrant as nonfeasance in office
- S.D. Codified Laws § 10-22-13— Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure
- S.D. Codified Laws § 10-22-14— Sheriff to check records for encumbrances against property
- S.D. Codified Laws § 10-22-15— Seizure of unencumbered before encumbered property--Priority of tax lien
- S.D. Codified Laws § 10-22-16— Execution of warrant by service of warrant and notice of levy--Service by mail or posting
- S.D. Codified Laws § 10-22-17— Seizure without moving property--Notice filed with register of deeds
- S.D. Codified Laws § 10-22-18— Notice of sale of property--Contents--Posting and mailing
- S.D. Codified Laws § 10-22-19— Release of property seized on payment of taxes to sheriff
- S.D. Codified Laws § 10-22-20— Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt
- S.D. Codified Laws § 10-22-21— Sale of property at public auction--Effect of sale--Sheriff's certificate of sale
- S.D. Codified Laws § 10-22-22— Adjournment of sale--Notice
- S.D. Codified Laws § 10-22-23— Return of property if not sold--Taxes remain unpaid
- S.D. Codified Laws § 10-22-24— Sheriff's return on distress warrant--Contents
- S.D. Codified Laws § 10-22-25— Payment to treasurer of amount collected by sheriff--Receipt
- S.D. Codified Laws § 10-22-26— Uncollected balance remains collectible--Subsequent remedies
- S.D. Codified Laws § 10-22-27— Surplus returned to owner--Deposit in county general fund if owner cannot be found
- S.D. Codified Laws § 10-22-28— Sheriff's Fees--Costs--Collection of taxes
- S.D. Codified Laws § 10-22-29— 10-22-29. Repealed by SL 2018, ch 63, § 59
- S.D. Codified Laws § 10-22-30— Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list
- S.D. Codified Laws § 10-22-31— 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
- S.D. Codified Laws § 10-22-33— Distress warrants required for all taxes not declared uncollectible
- S.D. Codified Laws § 10-22-34— 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194
- S.D. Codified Laws § 10-22-42— 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
- S.D. Codified Laws § 10-22-47— 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200
- S.D. Codified Laws § 10-22-53— Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue
- S.D. Codified Laws § 10-22-54— Action in another state or federal court
- S.D. Codified Laws § 10-22-55— Ancillary remedies and proceedings
- S.D. Codified Laws § 10-22-56— Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited
- S.D. Codified Laws § 10-22-57— Defenses--Reassessment--Judgment for correct amount due
- S.D. Codified Laws § 10-22-58— Employment of assistance outside state for collection from taxpayer who has moved from state--Commission
- S.D. Codified Laws § 10-22-59— Reciprocal enforcement of tax liability with other states--Proof of authority
- S.D. Codified Laws § 10-22-60— Taxes, penalties, and interest subject to reciprocal enforcement
- S.D. Codified Laws § 10-22-61— Attorney general authorized to bring action in other states
- S.D. Codified Laws § 10-22-62— Applicability of chapter