Section 10-56-13 – Payment of tax before sale–Release of property to owner.
10-56-13. Payment of tax before sale–Release of property to owner. If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner’s or the interested person’s behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then […]
Section 10-56-14 – Sheriff’s receipt for taxes–Issuance and filing–Issuance of regular receipt.
10-56-14. Sheriff’s receipt for taxes–Issuance and filing–Issuance of regular receipt. The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: “Sheriff’s receipt for taxes.” The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall […]
Section 10-56-15 – Sale of property at public auction to highest bidder–Transfer of title.
10-56-15. Sale of property at public auction to highest bidder–Transfer of title. If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction […]
Section 10-56-16 – Adjournment of sale if no bidders.
10-56-16. Adjournment of sale if no bidders. The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place. Source: SL 1982, ch 107, §16.
Section 10-56-17 – Property not sold for want of bidders–Return.
10-56-17. Property not sold for want of bidders–Return. If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid. Source: SL 1982, ch 107, […]
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.