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Code · South Dakota · Title 10 · Chapter 10-29

10-29-17. Collection of delinquent taxes.

91 words·~1 min read·/sd/title-10/chapter-10-29/10-29-17

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, penalties, and interest shall be applicable to all taxes levied under the provisions of this chapter. 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 flight property for collection of such taxes.
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