10-22-28. Sheriff’s Fees–Costs–Collection of taxes. The sheriff is allowed the following fees for collecting taxes: twenty-five dollars for making the sheriff’s return on the sheriff’s warrant of authority; fifty dollars for each levy; and necessary costs for each sale. The fees and costs shall be collected from the tax debtor or the tax debtor’s property. […]
10-22-30. Presentation to county commissioners of uncollected distress warrants–Examination–Placement on uncollectible list. The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be […]
10-22-33. Distress warrants required for all taxes not declared uncollectible. The treasurer shall issue distress warrants covering all taxes not declared uncollectible unless other remedies are pursued for the collection of the taxes as provided by law. Source: SL 1915, ch 296, §11; SL 1917, ch 133, §7; RC 1919, §6781; SDC 1939, §57.1019; SL […]
10-22-5. Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county. If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, […]
10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site–Venue. If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes […]
10-22-54. Action in another state or federal court. The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts. Source: SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §65.
10-22-55. Ancillary remedies and proceedings. The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under §10-22-53 or 10-22-54 may be brought. Source: SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §66.
10-22-56. Allegations in treasurer’s complaint–Tax lists as evidence–Exemptions limited. It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in […]
10-22-57. Defenses–Reassessment–Judgment for correct amount due. In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is […]
10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state–Commission. If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to […]
10-22-59. Reciprocal enforcement of tax liability with other states–Proof of authority. The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state […]
10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement. The term, taxes, as used in §§10-22-59 and 10-22-61 means: (1)Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; (2)Any and all penalties […]
10-22-61. Attorney general authorized to bring action in other states. The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state. Source: SL 1953, ch 478, §3; SDC Supp 1960, §57.1029; SL 2018, ch 63, §72.
10-22-62. Applicability of chapter. The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, and §§10-21-31 and 10-21-32. Source: SL 1989, ch 85, §4; SL 2018, […]
10-22-7. Warrant to treasurer for amount deducted from claim against county. If the county auditor deducts or applies any amount to taxes pursuant to §10-22-5, the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in […]
10-22-8. Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site. The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person […]
10-22-9. Form of treasurer’s distress warrant. A treasurer’s distress warrant shall be addressed to the sheriff of the county and shall be in substantially the following form: I hereby certify that the mobile home taxes or taxes on a building on a leased site for the year ________, assessed against ________ in the sum of […]
