10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
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/sd/title-10/chapter-10-22/10-22-58A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.