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South Dakota Codified Laws
Title 10
Chapter 10-56
S.D. Codified Laws ch. 10-56
Collection of Delinquent Taxes
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10-56-1
Taxes to which procedures apply.
10-56-2
Issuance of distress warrant by county treasurer on request.
10-56-3
Form of distress warrant.
10-56-4
Execution of distress warrant by sheriff.
10-56-5
Seizure of property--Exempt property.
10-56-6
Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
10-56-7
Proceedings against sheriff for nonfeasance of office.
10-56-8
Determination of liens--Procurement of assessment blank.
10-56-9
Seizure of property--Unencumbered property seized first.
10-56-10
Service of distress warrant--Notice of levy.
10-56-11
Sale of property which cannot be moved--Filing of notice of levy.
10-56-12
Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
10-56-13
Payment of tax before sale--Release of property to owner.
10-56-14
Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
10-56-15
Sale of property at public auction to highest bidder--Transfer of title.
10-56-16
Adjournment of sale if no bidders.
10-56-17
Property not sold for want of bidders--Return.
10-56-18
Returns of sheriff on distress warrants--Contents of returns.
10-56-19
Amount collected turned over to county treasurer.
10-56-20
Balance due on tax after sheriff's collections--Remedies for collection.
10-56-21
Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
10-56-22
Sheriff's Fees--Costs--Collection of taxes.
10-56-23
Fees, costs and mileage of sheriff--Certified list--Payment as claim.
10-56-24
Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
10-56-25
Execution of distress warrant for licenses or tags.
10-56-26
Disposition of seized plates or tags.