10-37-15. Collection of delinquent taxes--Action in circuit court.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any tax levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the manner as now provided for the collection of other taxes and with the same right and power of the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any pipeline company for the collection of such taxes. The additional remedy provided for in §10-38-10 by action in the circuit court shall also be available to the county treasurer.
Source: SL 1947, ch 413, §13; SDC Supp 1960, §57.19A13.
Structure South Dakota Codified Laws
Chapter 37 - Taxation Of Pipeline Companies
Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - Pipeline company defined.
Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.
Section 10-37-4 - Statement required annually as to real estate owned or used.
Section 10-37-5 - Additional information required by secretary.
Section 10-37-6 - Accounting rules prescribed by department.
Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
Section 10-37-14 - Local assessment of oil company property other than pipelines.
Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.
Section 10-37-16 - Exemption of gas companies otherwise taxed.