There is a newer version of the South Dakota Codified Laws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
§10-22-15 Seizure of unencumbered before encumbered property--Encumbered property seized if necessary.
SD Codified L § 10-22-15 (through 2011) What's This?
10-22-15. Seizure of unencumbered before encumbered property--Encumbered property seized if necessary. In making the seizure of property, the sheriff shall first seize such property as is not encumbered by any lien of record but nothing herein contained shall prevent the sheriff from seizing any property for the tax based on that specific property, nor from seizing sufficient encumbered property to exact the proportion of the whole tax to be collected, which the value of such encumbered property bears to all of the available property subject to the distress warrant, nor shall anything herein contained prevent the sheriff from resorting to encumbered property for collection of all of said tax, if the same is otherwise liable, and if the sheriff is unable after due diligence to collect the said tax as hereinbefore otherwise specified.
Source: SDC 1939, § 57.1016.
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