10-22-13. Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in §10-22-12, the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special proceeding in the circuit court for the county. The proceeding shall be instituted by petition of the state's attorney to the circuit court who shall issue an order fixing the time and location of a hearing on the petition. The order and copy of the petition shall be served upon the sheriff not less than ten days before the date fixed for hearing. If the court finds the sheriff guilty of nonfeasance of office as defined in §10-22-12, the court shall, by appropriate order, remove the sheriff from office and the vacancy shall be filled as provided by law.
Source: SL 1939, ch 285, §2; SDC Supp 1960, §57.1016-1; SL 1992, ch 80, §183; SL 2018, ch 63, §43.
Structure South Dakota Codified Laws
Chapter 22 - Collection Of Delinquent Property Taxes
Section 10-22-7 - Warrant to treasurer for amount deducted from claim against county.
Section 10-22-9 - Form of treasurer's distress warrant.
Section 10-22-11 - Exemption from seizure limited to property absolutely exempt.
Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office.
Section 10-22-14 - Sheriff to check records for encumbrances against property.
Section 10-22-15 - Seizure of unencumbered before encumbered property--Priority of tax lien.
Section 10-22-17 - Seizure without moving property--Notice filed with register of deeds.
Section 10-22-18 - Notice of sale of property--Contents--Posting and mailing.
Section 10-22-19 - Release of property seized on payment of taxes to sheriff.
Section 10-22-22 - Adjournment of sale--Notice.
Section 10-22-23 - Return of property if not sold--Taxes remain unpaid.
Section 10-22-24 - Sheriff's return on distress warrant--Contents.
Section 10-22-25 - Payment to treasurer of amount collected by sheriff--Receipt.
Section 10-22-26 - Uncollected balance remains collectible--Subsequent remedies.
Section 10-22-28 - Sheriff's Fees--Costs--Collection of taxes.
Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible.
Section 10-22-54 - Action in another state or federal court.
Section 10-22-55 - Ancillary remedies and proceedings.
Section 10-22-56 - Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
Section 10-22-57 - Defenses--Reassessment--Judgment for correct amount due.
Section 10-22-59 - Reciprocal enforcement of tax liability with other states--Proof of authority.
Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement.
Section 10-22-61 - Attorney general authorized to bring action in other states.