40-37-17. Collection and payment to district of control district taxes--Credit to control district fund.
The proper tax collecting officials shall collect all predator control district taxes, together with interest and penalty thereon, if any, in the same manner as the general taxes are collected, and shall pay over to the predator control district secretary-treasurer on the tenth day of each month all taxes so collected during the preceding month, with interest and penalties collected thereon. The district secretary-treasurer forthwith shall enter these receipts to the credit of the predator control district fund. In addition, such tax may be enforced and collected by distress and sale of the livestock of such person in the same manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22.
Source: SL 1974, ch 275, §18; SL 1975, ch 262; SL 1992, ch 80, §217.
Structure South Dakota Codified Laws
Title 40 - Animals and Livestock
Chapter 37 - Predator Control Districts
Section 40-37-1.1 - County livestock census--Procedure.
Section 40-37-3 - Petition for multiple-county district--Consent of included counties required.
Section 40-37-4 - Board of directors of district--Qualifications--Number.
Section 40-37-7 - Annual district meetings--Notice to livestock owners on revised list.
Section 40-37-8 - Election of directors--Voting--Terms of office.
Section 40-37-9 - Powers of district board of directors.
Section 40-37-10 - Special levy for district operations--Certification to county commissioners.
Section 40-37-11 - Special tax levy on sheep and cattle--Maximum amount.
Section 40-37-12 - Additional tax levied by county commissioners subject to referendum--Amount.
Section 40-37-14 - Effective period of additional tax--Certification to county commissioners--Levy.
Section 40-37-16 - Acceptance of voluntary donations and appropriations.
Section 40-37-18 - Records kept by secretary-treasurers--Public inspection.