2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-22 Fees, costs, and penalty in lieu of mileage--Credit to county general fund.
10-56-22. Fees, costs, and penalty in lieu of mileage--Credit to county general fund. The sheriff shall collect the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifteen dollars for each levy; ten dollars for each sale; and the necessary costs of distress and sale. The fees and costs shall be collected from the tax debtor or the tax debtor's property. If actual travel is made in collecting taxes, the sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, in lieu of mileage, equal to fifteen percent of the amount of tax and interest due, which, with all fees and costs collected, shall be credited to the general fund of the county.
Source: SL 1982, ch 107, § 22; SL 2008, ch 37, § 127; SL 2008, ch 57, § 1.
