10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.
Source: SDC 1939, §57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, §3; SL 1992, ch 80, §203; SL 2018, ch 63, §69.
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.