SDCL § 10-22-13 — Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure

If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in § 10-22-12 , the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special proceeding in the circuit court for the county. The proceeding shall be instituted by petition of the state's attorney to the circuit court who shall issue an order fixing the time and location of a hearing on the petition. The order and copy of the petition shall be served upon the sheriff not less than ten days before the date fixed for hearing. If the court finds the sheriff guilty of nonfeasance of office as defined in § 10-22-12 , the court shall, by appropriate order, remove the sheriff from office and the vacancy shall be filled as provided by law.