§ 10-56-1 Taxes to which procedures apply
§ 10-56-2 Issuance of distress warrant by county treasurer on request
§ 10-56-3 Form of distress warrant
§ 10-56-4 Execution of distress warrant by sheriff
§ 10-56-5 Seizure of property–Exempt property
§ 10-56-6 Duty of sheriff to collect taxes–Failure to proceed deemed nonfeasance of office
§ 10-56-7 Proceedings against sheriff for nonfeasance of office
§ 10-56-8 Determination of liens–Procurement of assessment blank
§ 10-56-9 Seizure of property–Unencumbered property seized first
§ 10-56-10 Service of distress warrant–Notice of levy
§ 10-56-11 Sale of property which cannot be moved–Filing of notice of levy
§ 10-56-12 Sale of property seized–Time for sale–Notice of sale–Notice to encumbrancers
§ 10-56-13 Payment of tax before sale–Release of property to owner
§ 10-56-14 Sheriff’s receipt for taxes–Issuance and filing–Issuance of regular receipt
§ 10-56-15 Sale of property at public auction to highest bidder–Transfer of title
§ 10-56-16 Adjournment of sale if no bidders
§ 10-56-17 Property not sold for want of bidders–Return
§ 10-56-18 Returns of sheriff on distress warrants–Contents of returns
§ 10-56-19 Amount collected turned over to county treasurer
§ 10-56-20 Balance due on tax after sheriff’s collections–Remedies for collection
§ 10-56-21 Surplus after sheriff’s collections–Payment to owner or deposit with clerk of courts
§ 10-56-22 Sheriff’s Fees–Costs–Collection of taxes
§ 10-56-23 Fees, costs and mileage of sheriff–Certified list–Payment as claim
§ 10-56-24 Distress warrant for motor vehicle license plates or tags–Prosecution by state’s attorney
§ 10-56-25 Execution of distress warrant for licenses or tags
§ 10-56-26 Disposition of seized plates or tags
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 56 - Collection of Delinquent Taxes

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC