South Dakota 22 — Collection Of Delinquent Property Taxes
- 10-22-1 — November notice mailed to delinquent taxpayers--Contents.
- 10-22-2 — Annual publication of list of delinquent taxpayers--Charges--Payment to publisher.
- 10-22-3 — Repealed.
- 10-22-3.1 — Transferred.
- 10-22-4 — Repealed.
- 10-22-5 — Deduction of delinquent real property taxes or mobile home taxes from warrant forclaim against county.
- 10-22-5.1 — , 10-22-5.2. Repealed.
- 10-22-6 — Repealed.
- 10-22-7 — Payment to county treasurer of taxes deducted from claim against county--Form ofwarrant.
- 10-22-8 — Treasurer's power to issue distress warrant for delinquent taxes--Issuance on requestby county commissioner or sheriff.
- 10-22-9 — Form of treasurer's distress warrant.
- 10-22-10 — Distress warrant issued in duplicate--Sheriff's power and duty to seize 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 delinquenttaxes--Procedure.
- 10-22-14 — Sheriff to check records for encumbrances against personal property--Copy ofassessment blank procured.
- 10-22-15 — Seizure of unencumbered before encumbered property--Encumbered property seizedif necessary.
- 10-22-16 — Execution of warrant by seizure and service of notice--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--Cancellation of tax and issuance of treasurer's receipt.
- 10-22-21 — Sale of property at public auction--Effect of sale--Sheriff's bill or certificate of sale.
- 10-22-22 — Adjournment of sale--Notice.
- 10-22-23 — Return of property if not sold for want of bidders.
- 10-22-24 — Sheriff's return on distress warrants--Contents--Information as to sale.
- 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 of property--Deposit with clerk of courts.
- 10-22-28 — Sheriff's fees and allowances--Mileage allowed by county.
- 10-22-29 — Monthly certification of amounts due sheriff--Filing with county auditor.
- 10-22-30 — Presentation to county commissioners of uncollected distress warrants--Examinationand transfer to uncollectible list.
- 10-22-31 — Annual presentation to county commissioners of unpaid tax list--Information shown.
- 10-22-32 — Quarterly examination by county commissioners of unpaid tax list--Transfer of itemsto uncollectible tax list--Further collection effort not required.
- 10-22-33 — Distress warrants required for all taxes not declared uncollectible.
- 10-22-34 — to 10-22-41. Repealed.
- 10-22-42 — to 10-22-46. Repealed.
- 10-22-47 — to 10-22-52. Repealed.
- 10-22-53 — Civil action for personal property taxes--Venue of action.
- 10-22-54 — Action in federal courts or another state.
- 10-22-55 — Ancillary remedies and proceedings invoked by treasurer in civil action.
- 10-22-56 — Allegations in county treasurer's complaint--Tax lists as evidence--Exemptions fromexecution limited to absolute exemptions.
- 10-22-57 — Defenses in civil action for mobile home taxes--Reassessment and judgment forproper amount.
- 10-22-58 — Employment of assistance outside state for collection from taxpayer who has movedfrom state--Commission.
- 10-22-59 — Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
- 10-22-60 — Taxes, penalties, and interest subject to reciprocal enforcement.
- 10-22-61 — Attorney general's power to bring action in other states.
- 10-22-62 — Chapter applicable to collection of moneys owed on unreported improvements to realestate.