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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 22 - Collection Of Delinquent Property Taxes » Section 10-22-16 – Execution of warrant by service of warrant and notice of levy–Service by mail or posting.

10-22-16. Execution of warrant by service of warrant and notice of levy–Service by mail or posting.

The distress warrant shall be executed by service of a copy of the distress warrant with a notice of the levy upon the owner of the property. If the owner cannot be served in person, the sheriff may mail the distress warrant to the last known address of the owner. If the owner cannot be found, nor any address of the owner be ascertained, then the distress warrant and the notice of levy shall be posted on the bulletin board at the front door of the courthouse of the county.

Source: SDC 1939, §57.1016; SL 2018, ch 63, §46.