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 10-56-1 – 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 […]