10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute.
Source: SL 1915, ch 296, §12; RC 1919, §6822; SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §67.
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.