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 10-56-1 – Taxes to which procedures apply.
10-56-1. Taxes to which procedures apply. The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-47B, 10-50, 10-52, 32-3, 32-5, and 32-5B and §§50-11-19 and 50-4-13 to 50-4-17, inclusive. Source: SL 1982, ch 107, §1; SL 1983, ch 102; SL […]
Section 10-56-2 – Issuance of distress warrant by county treasurer on request.
10-56-2. Issuance of distress warrant by county treasurer on request. If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent. Source: SL 1982, ch 107, §2; SL 1983, ch 103, […]
Section 10-56-3 – Form of distress warrant.
10-56-3. Form of distress warrant. A county treasurer’s distress warrant shall be addressed to the sheriff and be in substantially the following form: I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and direct the sheriff of this […]