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 in accordance with the provisions of §§ 10-22-14 to 10-22-27, inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in § 10-22-13.

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Source: SL 1939, ch 285, § 1; SDC Supp 1960, § 57.1016-1; SL 1992, ch 80, § 182; SL 2018, ch 63, § 42.