South Dakota Codified Laws
Title 10 - Taxation
Chapter 56 - Collection Of Delinquent Taxes

Section 10-56-1 - Taxes to which procedures apply. - 10-56-1. Taxes to which procedures apply. The procedures provided for...

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

Section 10-56-3 - Form of distress warrant. - 10-56-3. Form of distress warrant. A county treasurer's distress warrant...

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

Section 10-56-5 - Seizure of property--Exempt property. - 10-56-5. Seizure of property--Exempt property. No property is exempt from...

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

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

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

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

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

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

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

Section 10-56-13 - Payment of tax before sale--Release of property to owner. - 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. - 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. - 10-56-15. Sale of property at public auction to highest bidder--Transfer...

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

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

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

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

Section 10-56-20 - Balance due on tax after sheriff's collections--Remedies for collection. - 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. - 10-56-21. Surplus after sheriff's collections--Payment to owner or deposit with...

Section 10-56-22 - Sheriff's Fees--Costs--Collection of taxes. - 10-56-22. Sheriff's Fees--Costs--Collection of taxes. The sheriff shall collect the...

Section 10-56-23 - Fees, costs and mileage of sheriff--Certified list--Payment as claim. - 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. - 10-56-24. Distress warrant for motor vehicle license plates or tags--Prosecution...

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

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