10-22-1. Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site. Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased […]
10-22-10. Delivery of distress warrant to sheriff–Collection of tax by seizure of property. The treasurer shall issue and deliver the distress warrant to the sheriff. The distress warrant constitutes the sheriff’s authority and the sheriff shall immediately proceed to execute the distress warrant. The sheriff shall collect the tax by seizure of personal property of […]
10-22-11. Exemption from seizure limited to property absolutely exempt. No property is exempt from the seizure except personal property absolutely exempt from execution. Source: SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §41.
10-22-12. Failure of sheriff to execute distress warrant as nonfeasance in office. The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent […]
10-22-13. Removal of sheriff from office for failure to proceed in collection of delinquent taxes–Procedure. If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in §10-22-12, the state’s attorney of the county shall, upon resolution of […]
10-22-14. Sheriff to check records for encumbrances against property. Before seizing any property the sheriff shall ascertain from the records in the office of the register of deeds: (1)The amount of any mortgages, conditional sales contracts, or other liens upon the property; and (2)The names and addresses of the lienholders. Source: SL 1915, ch 246, […]
10-22-15. Seizure of unencumbered before encumbered property–Priority of tax lien. 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 taxes due from unencumbered property. Any unpaid […]
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 […]
10-22-17. Seizure without moving property–Notice filed with register of deeds. If the property consists of bulky materials or property which cannot be practicably or conveniently moved, the sheriff may hold and sell the materials and property at the place where it is located. In this case, the sheriff, in addition to the service and notice […]
10-22-18. Notice of sale of property–Contents–Posting and mailing. The sheriff shall fix a time and location for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The location for the sale may be at any public location within the county or where the property […]
10-22-19. Release of property seized on payment of taxes to sheriff. If the property owner, or any person interested, or anyone on the owner’s behalf pays to the sheriff the amount of the tax with the interest, penalty, and other costs due after the property has been seized and before the sale, the levy or […]
10-22-2. Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site–Collection of taxes, penalty, interest, and charges. During the week preceding the third Monday in December in each year, the treasurer shall publish in each of the official newspapers of the county, the name of each […]
10-22-20. Sheriff’s receipt for taxes–Removal of tax from tax list and issuance of treasurer’s receipt. The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered […]
10-22-21. Sale of property at public auction–Effect of sale–Sheriff’s certificate of sale. If the tax, penalty, interest, and other costs are not paid before the time fixed for sale, the sheriff shall sell the property, or as much of the property as necessary, at the time and location in the notice at public auction to […]
10-22-22. Adjournment of sale–Notice. The sheriff may adjourn the sale for a period not to exceed three days, and shall adjourn at least once if there are no bidders. The adjournment shall be made by public announcement at the time and location of the sale and by posting a notice of the adjournment at the […]
10-22-23. Return of property if not sold–Taxes remain unpaid. If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid. Source: SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, […]
10-22-24. Sheriff’s return on distress warrant–Contents. The sheriff shall submit a return to the treasurer on each distress warrant as soon as executed, and at least within six months after date of issue of the distress warrant, stating the amounts, if any, that have been collected upon the distress warrant. After the sheriff has completed […]
10-22-25. Payment to treasurer of amount collected by sheriff–Receipt. When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received. Source: SL 1915, ch 296, §6; SL 1917, ch 133, […]
10-22-26. Uncollected balance remains collectible–Subsequent remedies. The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be […]
10-22-27. Surplus returned to owner–Deposit in county general fund if owner cannot be found. Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund. Source: SL 1915, ch […]
