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Code · South Dakota · Title 10 · Chapter 10-37

10-37-15. Collection of delinquent taxes--Action in circuit court.

124 words·~1 min read·/sd/title-10/chapter-10-37/10-37-15·

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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. When any tax 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 manner as now provided for the collection of other taxes and with the same right and power of the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any pipeline company for the collection of such taxes.
The additional remedy provided for in § 10-38-10 by action in the circuit court shall also be available to the county treasurer.
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