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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-10 Service of distress warrant--Notice of levy.
Universal Citation: SD Codified L § 10-56-10 (2017)
10-56-10. Service of distress warrant--Notice of levy. The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to § 17-3-1.
Source: SL 1982, ch 107, § 10; SL 2008, ch 37, § 120.
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