Chapter 22. Collection of Delinquent Property Taxes
Index
- SDCL 10-22-1 Notice to Taxpayer of Delinquent Amount of Mobile Home Taxes Or Taxes On Building On Leased Site
- SDCL 10-22-2 Publication of Name of Taxpayer and Delinquent Amount of Mobile Home Taxes Or Taxes On Building On Leased Site-Collection of Taxes, Penalty, Interest, and Charges
- SDCL 10-22-3 [Repealed]
- SDCL 10-22-3.1 Transferred
- SDCL 10-22-4 [Repealed]
- SDCL 10-22-5 Deduction of Delinquent Real Property Taxes Or Mobile Home Taxes From Bill Or Claim Against County
- SDCL 10-22-5.1, 10-22-5.2 [Repealed]
- SDCL 10-22-6 [Repealed]
- SDCL 10-22-7 Warrant to Treasurer For Amount Deducted From Claim Against County
- SDCL 10-22-8 Distress Warrant Against Person For Delinquent Mobile Home Taxes Or Taxes On Building On Leased Site
- SDCL 10-22-9 Form of Treasurer's Distress Warrant
- SDCL 10-22-10 Delivery of Distress Warrant to Sheriff-Collection of Tax By Seizure of Property
- SDCL 10-22-11 Exemption From Seizure Limited to Property Absolutely Exempt
- SDCL 10-22-12 Failure of Sheriff to Execute Distress Warrant As Nonfeasance In Office
- SDCL 10-22-13 Removal of Sheriff From Office For Failure to Proceed In Collection of Delinquent Taxes-Procedure
- SDCL 10-22-14 Sheriff to Check Records For Encumbrances Against Property
- SDCL 10-22-15 Seizure of Unencumbered Before Encumbered Property-Priority of Tax Lien
- SDCL 10-22-16 Execution of Warrant By Service of Warrant and Notice of Levy-Service By Mail Or Posting
- SDCL 10-22-17 Seizure Without Moving Property-Notice Filed With Register of Deeds
- SDCL 10-22-18 Notice of Sale of Property-Contents-Posting and Mailing
- SDCL 10-22-19 Release of Property Seized On Payment of Taxes to Sheriff
- SDCL 10-22-20 Sheriff's Receipt For Taxes-Removal of Tax From Tax List and Issuance of Treasurer's Receipt
- SDCL 10-22-21 Sale of Property At Public Auction-Effect of Sale-Sheriff's Certificate of Sale
- SDCL 10-22-22 Adjournment of Sale-Notice
- SDCL 10-22-23 Return of Property If Not Sold-Taxes Remain Unpaid
- SDCL 10-22-24 Sheriff's Return On Distress Warrant-Contents
- SDCL 10-22-25 Payment to Treasurer of Amount Collected By Sheriff-Receipt
- SDCL 10-22-26 Uncollected Balance Remains Collectible-Subsequent Remedies
- SDCL 10-22-27 Surplus Returned to Owner-Deposit In County General Fund If Owner Cannot Be Found
- SDCL 10-22-28 Sheriff's Fees-Costs-Collection of Taxes
- SDCL 10-22-29 [Repealed]
- SDCL 10-22-30 Presentation to County Commissioners of Uncollected Distress Warrants-Examination-Placement On Uncollectible List
- SDCL 10-22-31, 10-22-32 [Repealed]
- SDCL 10-22-33 Distress Warrants Required For All Taxes Not Declared Uncollectible
- SDCL 10-22-34 to 10-22-41 [Repealed]
- SDCL 10-22-42 to 10-22-46 [Repealed]
- SDCL 10-22-47 to 10-22-52 [Repealed]
- SDCL 10-22-53 Civil Action For Unpaid Mobile Home Taxes Or Taxes On Building On Leased Site-Venue
- SDCL 10-22-54 Action In Another State Or Federal Court
- SDCL 10-22-55 Ancillary Remedies and Proceedings
- SDCL 10-22-56 Allegations In Treasurer's Complaint-Tax Lists As Evidence-Exemptions Limited
- SDCL 10-22-57 Defenses-Reassessment-Judgment For Correct Amount Due
- SDCL 10-22-58 Employment of Assistance Outside State For Collection From Taxpayer Who Has Moved From State-Commission
- SDCL 10-22-59 Reciprocal Enforcement of Tax Liability With Other States-Proof of Authority
- SDCL 10-22-60 Taxes, Penalties, and Interest Subject to Reciprocal Enforcement
- SDCL 10-22-61 Attorney General Authorized to Bring Action In Other States
- SDCL 10-22-62 Applicability of Chapter