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 10-56-18 – Returns of sheriff on distress warrants–Contents of returns.
10-56-18. Returns of sheriff on distress warrants–Contents of returns. The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or […]
Section 10-56-19 – Amount collected turned over to county treasurer.
10-56-19. Amount collected turned over to county treasurer. At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same. Source: SL 1982, ch 107, §19.
Section 10-56-4 – Execution of distress warrant by sheriff.
10-56-4. Execution of distress warrant by sheriff. The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff’s authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person’s property in an amount sufficient to pay […]
Section 10-56-20 – Balance due on tax after sheriff’s collections–Remedies for collection.
10-56-20. Balance due on tax after sheriff’s collections–Remedies for collection. The balance remaining due on any tax after deducting the net collections made by the sheriff, as shown by his return on the warrant, shall remain collectible as a tax with the same force and effect as before the warrant was issued, and subsequent distress […]
Section 10-56-5 – Seizure of property–Exempt property.
10-56-5. Seizure of property–Exempt property. No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45. Source: SL 1982, ch 107, §5.
Section 10-56-21 – Surplus after sheriff’s collections–Payment to owner or deposit with clerk of courts.
10-56-21. Surplus after sheriff’s collections–Payment to owner or deposit with clerk of courts. Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled […]
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 […]