Section 10-56-24 – Distress warrant for motor vehicle license plates or tags–Prosecution by state’s attorney.
10-56-24. Distress warrant for motor vehicle license plates or tags–Prosecution by state’s attorney. A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9, if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 […]
Section 10-56-25 – Execution of distress warrant for licenses or tags.
10-56-25. Execution of distress warrant for licenses or tags. Upon receipt of a distress warrant issued pursuant to §10-56-24, the sheriff shall immediately seize the license plates or tags. Source: SL 1983, ch 104, §3.
Section 10-56-26 – Disposition of seized plates or tags.
10-56-26. Disposition of seized plates or tags. Any license plates or tags recovered pursuant to §10-56-25 shall be kept by the county treasurer and may not be reissued except to the original purchaser upon payment. Source: SL 1983, ch 104, §4.
Section 10-56-6 – Duty of sheriff to collect taxes–Failure to proceed deemed nonfeasance of office.
10-56-6. Duty of sheriff to collect taxes–Failure to proceed deemed nonfeasance of office. Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§10-56-8 to 10-56-21, inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the […]
Section 10-56-22 – Sheriff’s Fees–Costs–Collection of taxes.
10-56-22. Sheriff’s Fees–Costs–Collection of taxes. The sheriff shall collect the following fees for collecting taxes: twenty-five dollars for making the sheriff’s return on the sheriff’s warrant of authority; fifty dollars for each levy; and the necessary costs of distress and sale. The fees and costs shall be collected from the tax debtor or the tax […]
Section 10-56-7 – Proceedings against sheriff for nonfeasance of office.
10-56-7. Proceedings against sheriff for nonfeasance of office. If any sheriff fails to proceed in the collection of delinquent taxes as provided by §10-56-6, the state’s attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings in the circuit […]
Section 10-56-23 – Fees, costs and mileage of sheriff–Certified list–Payment as claim.
10-56-23. Fees, costs and mileage of sheriff–Certified list–Payment as claim. On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in §10-56-22, and the sheriff shall file this list with the county auditor as a bill against the county to […]
Section 10-56-8 – Determination of liens–Procurement of assessment blank.
10-56-8. Determination of liens–Procurement of assessment blank. Before seizing any property, the sheriff shall ascertain from the records of the Office of the Register of Deeds, the amount of any mortgages, conditional sales contracts, or other liens upon the property, and also the names and addresses of the lien holders. If the assessment blank is […]
Section 10-56-9 – Seizure of property–Unencumbered property seized first.
10-56-9. Seizure of property–Unencumbered property seized first. 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. Source: SL 1982, ch 107, §9; […]
Section 10-56-10 – Service of distress warrant–Notice of levy.
10-56-10. Service of distress warrant–Notice of levy. The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or […]