10-22-7. Warrant to treasurer for amount deducted from claim against county.
If the county auditor deducts or applies any amount to taxes pursuant to §10-22-5, the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: "Issued in payment (or part payment) of delinquent taxes of ________," giving the name of the person whose delinquent taxes were paid or partly paid.
Source: SL 1901, ch 47, §2; RPolC 1903, §2187; RC 1919, §6769; SDC 1939, §57.1011; SL 1967, ch 322; SL 1992, ch 80, §179; SL 2018, ch 63, §37.
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.