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 […]
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.
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 […]
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 […]
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 […]
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; […]
