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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-11 Sale of property which cannot be moved--Filing of notice of levy.
Universal Citation: SD Codified L § 10-56-11 (2017)
10-56-11. Sale of property which cannot be moved--Filing of notice of levy. If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in § 10-56-10, the sheriff shall file a copy of his notice of levy in the Office of the Register of Deeds of the county, along with the name of the person against whom the distress warrant was issued, the description of the property, the amount of the tax claim and a description of the real estate where the property is located.
Source: SL 1982, ch 107, § 11.
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