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 10-56-1 – 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 […]