South Dakota 56 — Collection Of Delinquent Taxes
- 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 — Seizure of property--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 to owner.
- 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 — Fees, costs, and mileage of sheriff--Credit to county general fund.
- 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'sattorney.
- 10-56-25 — Execution of distress warrant for licenses or tags.
- 10-56-26 — Disposition of seized plates or tags.