South Dakota Codified Laws
Title 10 - Taxation
Chapter 22 - Collection Of Delinquent Property Taxes

Section 10-22-1 - Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site. - 10-22-1. Notice to taxpayer of delinquent amount of mobile home...

Section 10-22-2 - Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges. - 10-22-2. Publication of name of taxpayer and delinquent amount of...

Section 10-22-5 - Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county. - 10-22-5. Deduction of delinquent real property taxes or mobile home...

Section 10-22-7 - Warrant to treasurer for amount deducted from claim against county. - 10-22-7. Warrant to treasurer for amount deducted from claim against...

Section 10-22-8 - Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site. - 10-22-8. Distress warrant against person for delinquent mobile home taxes...

Section 10-22-9 - Form of treasurer's distress warrant. - 10-22-9. Form of treasurer's distress warrant. A treasurer's distress warrant...

Section 10-22-10 - Delivery of distress warrant to sheriff--Collection of tax by seizure of property. - 10-22-10. Delivery of distress warrant to sheriff--Collection of tax by...

Section 10-22-11 - Exemption from seizure limited to property absolutely exempt. - 10-22-11. Exemption from seizure limited to property absolutely exempt. No...

Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office. - 10-22-12. Failure of sheriff to execute distress warrant as nonfeasance...

Section 10-22-13 - Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure. - 10-22-13. Removal of sheriff from office for failure to proceed...

Section 10-22-14 - Sheriff to check records for encumbrances against property. - 10-22-14. Sheriff to check records for encumbrances against property. Before...

Section 10-22-15 - Seizure of unencumbered before encumbered property--Priority of tax lien. - 10-22-15. Seizure of unencumbered before encumbered property--Priority of tax lien....

Section 10-22-16 - Execution of warrant by service of warrant and notice of levy--Service by mail or posting. - 10-22-16. Execution of warrant by service of warrant and notice...

Section 10-22-17 - Seizure without moving property--Notice filed with register of deeds. - 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. - 10-22-18. Notice of sale of property--Contents--Posting and mailing. The sheriff...

Section 10-22-19 - Release of property seized on payment of taxes to sheriff. - 10-22-19. Release of property seized on payment of taxes to...

Section 10-22-20 - Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt. - 10-22-20. Sheriff's receipt for taxes--Removal of tax from tax list...

Section 10-22-21 - Sale of property at public auction--Effect of sale--Sheriff's certificate of sale. - 10-22-21. Sale of property at public auction--Effect of sale--Sheriff's certificate...

Section 10-22-22 - Adjournment of sale--Notice. - 10-22-22. Adjournment of sale--Notice. The sheriff may adjourn the sale...

Section 10-22-23 - Return of property if not sold--Taxes remain unpaid. - 10-22-23. Return of property if not sold--Taxes remain unpaid. If...

Section 10-22-24 - Sheriff's return on distress warrant--Contents. - 10-22-24. Sheriff's return on distress warrant--Contents. The sheriff shall submit...

Section 10-22-25 - Payment to treasurer of amount collected by sheriff--Receipt. - 10-22-25. Payment to treasurer of amount collected by sheriff--Receipt. When...

Section 10-22-26 - Uncollected balance remains collectible--Subsequent remedies. - 10-22-26. Uncollected balance remains collectible--Subsequent remedies. The balance remaining due...

Section 10-22-27 - Surplus returned to owner--Deposit in county general fund if owner cannot be found. - 10-22-27. Surplus returned to owner--Deposit in county general fund if...

Section 10-22-28 - Sheriff's Fees--Costs--Collection of taxes. - 10-22-28. Sheriff's Fees--Costs--Collection of taxes. The sheriff is allowed the...

Section 10-22-30 - Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list. - 10-22-30. Presentation to county commissioners of uncollected distress warrants--Examination--Placement on...

Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible. - 10-22-33. Distress warrants required for all taxes not declared uncollectible....

Section 10-22-53 - Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue. - 10-22-53. Civil action for unpaid mobile home taxes or taxes...

Section 10-22-54 - Action in another state or federal court. - 10-22-54. Action in another state or federal court. The treasurer...

Section 10-22-55 - Ancillary remedies and proceedings. - 10-22-55. Ancillary remedies and proceedings. The treasurer may use any...

Section 10-22-56 - Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited. - 10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited. It...

Section 10-22-57 - Defenses--Reassessment--Judgment for correct amount due. - 10-22-57. Defenses--Reassessment--Judgment for correct amount due. In an answer, the...

Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has moved from state--Commission. - 10-22-58. Employment of assistance outside state for collection from taxpayer...

Section 10-22-59 - Reciprocal enforcement of tax liability with other states--Proof of authority. - 10-22-59. Reciprocal enforcement of tax liability with other states--Proof of...

Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement. - 10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement. The...

Section 10-22-61 - Attorney general authorized to bring action in other states. - 10-22-61. Attorney general authorized to bring action in other states....

Section 10-22-62 - Applicability of chapter. - 10-22-62. Applicability of chapter. The provisions of this chapter apply...