South Dakota Codified Laws 10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site–Venue
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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 by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.
Terms Used In South Dakota Codified Laws 10-22-53
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Venue: The geographical location in which a case is tried.
Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 1992, ch 80, § 201; SL 2018, ch 63, § 64.