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Code · South Dakota · Title 10 · Chapter 10-28

10-28-23. Collection of delinquent railroad taxes.

93 words·~1 min read·/sd/title-10/chapter-10-28/10-28-23

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter, and whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell engines, cars, or any rolling stock for collection of such taxes.
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