SDCL 10-22-30 Presentation to County Commissioners of Uncollected Distress Warrants-Examination-Placement On Uncollectible List

• Library: South Dakota Statutes
• Edition: 2023
• Currency: Current through the 2023 Legislative Session
• Year: 2023
• Citation: SDCL 10-22-30

The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectible and the treasurer shall place the taxes on the uncollectible list. A distress warrant may be reissued for the taxes by the order of the board of county commissioners or on written demand of the sheriff. The treasurer does not need to make an additional effort to collect any mobile home taxes or taxes on a bui...