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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 56 - Collection Of Delinquent Taxes
§ 10-56-6 Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
Universal Citation: SD Codified L § 10-56-6 (2017)
10-56-6. Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office. Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§ 10-56-8 to 10-56-21, inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the sheriff to so proceed is nonfeasance of office and subjects that sheriff to removal from office in the manner provided by § 10-56-7.
Source: SL 1982, ch 107, § 6; SL 2008, ch 37, § 117.
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