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 […]
10-56-10. Service of distress warrant–Notice of levy. The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or […]
10-56-11. Sale of property which cannot be moved–Filing of notice of levy. If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in […]
10-56-12. Sale of property seized–Time for sale–Notice of sale–Notice to encumbrancers. The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where […]
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 […]
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 […]
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 […]
10-56-16. Adjournment of sale if no bidders. The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place. Source: SL 1982, ch 107, §16.
10-56-17. Property not sold for want of bidders–Return. If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid. Source: SL 1982, ch 107, […]
10-56-18. Returns of sheriff on distress warrants–Contents of returns. The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or […]
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.
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, […]
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 […]
10-56-21. Surplus after sheriff’s collections–Payment to owner or deposit with clerk of courts. Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled […]
10-56-22. Sheriff’s Fees–Costs–Collection of taxes. The sheriff shall collect 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 the necessary costs of distress and sale. The fees and costs shall be collected from the tax debtor or the tax […]
10-56-23. Fees, costs and mileage of sheriff–Certified list–Payment as claim. On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in §10-56-22, and the sheriff shall file this list with the county auditor as a bill against the county to […]
10-56-24. Distress warrant for motor vehicle license plates or tags–Prosecution by state’s attorney. A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9, if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 […]
10-56-25. Execution of distress warrant for licenses or tags. Upon receipt of a distress warrant issued pursuant to §10-56-24, the sheriff shall immediately seize the license plates or tags. Source: SL 1983, ch 104, §3.
10-56-26. Disposition of seized plates or tags. Any license plates or tags recovered pursuant to §10-56-25 shall be kept by the county treasurer and may not be reissued except to the original purchaser upon payment. Source: SL 1983, ch 104, §4.
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 […]
