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 […]
Section 10-56-11 – Sale of property which cannot be moved–Filing of notice of levy.
10-56-11. Sale of property which cannot be moved–Filing of notice of levy. If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in […]
Section 10-56-12 – Sale of property seized–Time for sale–Notice of sale–Notice to encumbrancers.
10-56-12. Sale of property seized–Time for sale–Notice of sale–Notice to encumbrancers. The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where […]
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 […]