There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 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- §10-22-3 Repealed.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- §10-22-4 Repealed.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 for claim 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 Repealed.
- §10-22-6 Repealed.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 of warrant.
- §10-22-8 Treasurer's power to issue distress warrant for delinquent taxes--Issuance on request by 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 delinquent taxes--Procedure.
- §10-22-14 Sheriff to check records for encumbrances against personal property--Copy of assessment blank procured.
- §10-22-15 Seizure of unencumbered before encumbered property--Encumbered property seized if 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--Examination and 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 items to 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 from execution limited to absolute exemptions.
- §10-22-57 Defenses in civil action for mobile home taxes--Reassessment and judgment for proper amount.
- §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 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 real estate.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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