Chapter
COLLECTION OF DELINQUENT TAXES
- S.D. Codified Laws § 10-56-1— Taxes to which procedures apply
- S.D. Codified Laws § 10-56-2— Issuance of distress warrant by county treasurer on request
- S.D. Codified Laws § 10-56-3— Form of distress warrant
- S.D. Codified Laws § 10-56-4— Execution of distress warrant by sheriff
- S.D. Codified Laws § 10-56-5— Seizure of property--Exempt property
- S.D. Codified Laws § 10-56-6— Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office
- S.D. Codified Laws § 10-56-7— Proceedings against sheriff for nonfeasance of office
- S.D. Codified Laws § 10-56-8— Determination of liens--Procurement of assessment blank
- S.D. Codified Laws § 10-56-9— Seizure of property--Unencumbered property seized first
- S.D. Codified Laws § 10-56-10— Service of distress warrant--Notice of levy
- S.D. Codified Laws § 10-56-11— Sale of property which cannot be moved--Filing of notice of levy
- S.D. Codified Laws § 10-56-12— Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers
- S.D. Codified Laws § 10-56-13— Payment of tax before sale--Release of property to owner
- S.D. Codified Laws § 10-56-14— Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt
- S.D. Codified Laws § 10-56-15— Sale of property at public auction to highest bidder--Transfer of title
- S.D. Codified Laws § 10-56-16— Adjournment of sale if no bidders
- S.D. Codified Laws § 10-56-17— Property not sold for want of bidders--Return
- S.D. Codified Laws § 10-56-18— Returns of sheriff on distress warrants--Contents of returns
- S.D. Codified Laws § 10-56-19— Amount collected turned over to county treasurer
- S.D. Codified Laws § 10-56-20— Balance due on tax after sheriff's collections--Remedies for collection
- S.D. Codified Laws § 10-56-21— Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts
- S.D. Codified Laws § 10-56-22— Sheriff's Fees--Costs--Collection of taxes
- S.D. Codified Laws § 10-56-23— Fees, costs and mileage of sheriff--Certified list--Payment as claim
- S.D. Codified Laws § 10-56-24— Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney
- S.D. Codified Laws § 10-56-25— Execution of distress warrant for licenses or tags
- S.D. Codified Laws § 10-56-26— Disposition of seized plates or tags