South Dakota Codified Laws
Chapter 56 - Collection Of Delinquent Taxes
Section 10-56-25 - Execution of distress warrant for licenses or tags.

10-56-25. Execution of distress warrant for licenses or tags.
Upon receipt of a distress warrant issued pursuant to §10-56-24, the sheriff shall immediately seize the license plates or tags.

Source: SL 1983, ch 104, §3.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 56 - Collection Of Delinquent Taxes

Section 10-56-1 - Taxes to which procedures apply.

Section 10-56-2 - Issuance of distress warrant by county treasurer on request.

Section 10-56-3 - Form of distress warrant.

Section 10-56-4 - Execution of distress warrant by sheriff.

Section 10-56-5 - Seizure of property--Exempt property.

Section 10-56-6 - Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.

Section 10-56-7 - Proceedings against sheriff for nonfeasance of office.

Section 10-56-8 - Determination of liens--Procurement of assessment blank.

Section 10-56-9 - Seizure of property--Unencumbered property seized first.

Section 10-56-10 - Service of distress warrant--Notice of levy.

Section 10-56-11 - Sale of property which cannot be moved--Filing of notice of levy.

Section 10-56-12 - Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.

Section 10-56-13 - Payment of tax before sale--Release of property to owner.

Section 10-56-14 - Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.

Section 10-56-15 - Sale of property at public auction to highest bidder--Transfer of title.

Section 10-56-16 - Adjournment of sale if no bidders.

Section 10-56-17 - Property not sold for want of bidders--Return.

Section 10-56-18 - Returns of sheriff on distress warrants--Contents of returns.

Section 10-56-19 - Amount collected turned over to county treasurer.

Section 10-56-20 - Balance due on tax after sheriff's collections--Remedies for collection.

Section 10-56-21 - Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.

Section 10-56-22 - Sheriff's Fees--Costs--Collection of taxes.

Section 10-56-23 - Fees, costs and mileage of sheriff--Certified list--Payment as claim.

Section 10-56-24 - Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.

Section 10-56-25 - Execution of distress warrant for licenses or tags.

Section 10-56-26 - Disposition of seized plates or tags.