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South Dakota Codified Laws
Title 10
Chapter 10-22
S.D. Codified Laws ch. 10-22
Collection of Delinquent Property Taxes
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10-22-1
Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
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.
10-22-3
Repealed
Repealed
10-22-3.1
Transferred
Repealed
10-22-4
Repealed
Repealed
10-22-5
Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
10-22-6
Repealed
Repealed
10-22-7
Warrant to treasurer for amount deducted from claim against county.
10-22-8
Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
10-22-9
Form of treasurer's distress warrant.
10-22-10
Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
10-22-11
Exemption from seizure limited to property absolutely exempt.
10-22-12
Failure of sheriff to execute distress warrant as nonfeasance in office.
10-22-13
Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
10-22-14
Sheriff to check records for encumbrances against property.
10-22-15
Seizure of unencumbered before encumbered property--Priority of tax lien.
10-22-16
Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
10-22-17
Seizure without moving property--Notice filed with register of deeds.
10-22-18
Notice of sale of property--Contents--Posting and mailing.
10-22-19
Release of property seized on payment of taxes to sheriff.
10-22-20
Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
10-22-21
Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
10-22-22
Adjournment of sale--Notice.
10-22-23
Return of property if not sold--Taxes remain unpaid.
10-22-24
Sheriff's return on distress warrant--Contents.
10-22-25
Payment to treasurer of amount collected by sheriff--Receipt.
10-22-26
Uncollected balance remains collectible--Subsequent remedies.
10-22-27
Surplus returned to owner--Deposit in county general fund if owner cannot be found.
10-22-28
Sheriff's Fees--Costs--Collection of taxes.
10-22-29
Repealed
Repealed
10-22-30
Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
10-22-33
Distress warrants required for all taxes not declared uncollectible.
10-22-53
Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
10-22-54
Action in another state or federal court.
10-22-55
Ancillary remedies and proceedings.
10-22-56
Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
10-22-57
Defenses--Reassessment--Judgment for correct amount due.
10-22-58
Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
10-22-59
Reciprocal enforcement of tax liability with other states--Proof of authority.
10-22-60
Taxes, penalties, and interest subject to reciprocal enforcement.
10-22-61
Attorney general authorized to bring action in other states.
10-22-62
Applicability of chapter.