10-56-9. Seizure of property--Unencumbered property seized first.
42 words·~1 min read·
/sd/title-10/chapter-10-56/10-56-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the tax from unencumbered property.