South Dakota
Title 10 · Chapter 10-22
47 entries
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10-22-1. Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
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10-22-2. Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
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10-22-3. 10-22-3. Repealed by SL 2000, ch 47, § 4.
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10-22-3.1. 10-22-3.1. Transferred to § 10-23-2.4.
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10-22-4. 10-22-4. Repealed by SL 1992, ch 80, § 176.
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10-22-5. Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
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10-22-5.1. 10-22-5.1, 10-22-5.2. Repealed by SL 1982, ch 96, §§ 2, 3.
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10-22-6. 10-22-6. Repealed by SL 1992, ch 80, § 178.
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10-22-7. Warrant to treasurer for amount deducted from claim against county.
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10-22-8. Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
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10-22-9. Form of treasurer's distress warrant.
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10-22-10. Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
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10-22-11. Exemption from seizure limited to property absolutely exempt.
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10-22-12. Failure of sheriff to execute distress warrant as nonfeasance in office.
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10-22-13. Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
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10-22-14. Sheriff to check records for encumbrances against property.
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10-22-15. Seizure of unencumbered before encumbered property--Priority of tax lien.
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10-22-16. Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
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10-22-17. Seizure without moving property--Notice filed with register of deeds.
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10-22-18. Notice of sale of property--Contents--Posting and mailing.
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10-22-19. Release of property seized on payment of taxes to sheriff.
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10-22-20. Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
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10-22-21. Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
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10-22-22. Adjournment of sale--Notice.
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10-22-23. Return of property if not sold--Taxes remain unpaid.
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10-22-24. Sheriff's return on distress warrant--Contents.
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10-22-25. Payment to treasurer of amount collected by sheriff--Receipt.
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10-22-26. Uncollected balance remains collectible--Subsequent remedies.
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10-22-27. Surplus returned to owner--Deposit in county general fund if owner cannot be found.
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10-22-28. Sheriff's Fees--Costs--Collection of taxes.
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10-22-29. 10-22-29. Repealed by SL 2018, ch 63, § 59.
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10-22-30. Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
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10-22-31. 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62.
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10-22-33. Distress warrants required for all taxes not declared uncollectible.
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10-22-34. 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194.
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10-22-42. 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3.
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10-22-47. 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200.
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10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
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10-22-54. Action in another state or federal court.
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10-22-55. Ancillary remedies and proceedings.
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10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
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10-22-57. Defenses--Reassessment--Judgment for correct amount due.
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10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
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10-22-59. Reciprocal enforcement of tax liability with other states--Proof of authority.
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10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.
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10-22-61. Attorney general authorized to bring action in other states.
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10-22-62. Applicability of chapter.