South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-22-15
Seizure of unencumbered before encumbered property--Priority of tax lien
In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the taxes due from unencumbered property. Any unpaid mobile home taxes or taxes on a building on a leased site shall be a first lien on the mobile home or building on a leased site. This tax lien has a priority over any other lien including a lien that was attached before the tax lien. Nothing provided in this section prevents the sheriff from first seizing an encumbered mobile home or building on a leased site for which the delinquent taxes are based.
Source: view the official text
In this chapter (40 sections)
- 10-22-1 · Notice to taxpayer of delinquent amount of mobile home taxes…
- 10-22-2 · Publication of name of taxpayer and delinquent amount of…
- 10-22-3 · 10-22-3. Repealed by SL 2000, ch 47, § 4
- 10-22-4 · 10-22-4. Repealed by SL 1992, ch 80, § 176
- 10-22-5 · Deduction of delinquent real property taxes or mobile home…
- 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
- 10-22-7 · Warrant to treasurer for amount deducted from claim against…
- 10-22-8 · Distress warrant against person for delinquent mobile home…
- 10-22-9 · Form of treasurer's distress warrant
- 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
- 10-22-11 · Exemption from seizure limited to property absolutely exempt
- 10-22-12 · Failure of sheriff to execute distress warrant as…
- 10-22-13 · Removal of sheriff from office for failure to proceed in…
- 10-22-14 · Sheriff to check records for encumbrances against property
- 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
- 10-22-16 · Execution of warrant by service of warrant and notice of…
- 10-22-17 · Seizure without moving property--Notice filed with register…
- 10-22-18 · Notice of sale of property--Contents--Posting and mailing
- 10-22-19 · Release of property seized on payment of taxes to sheriff
- 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
- 10-22-21 · Sale of property at public auction--Effect of…
- 10-22-22 · Adjournment of sale--Notice
- 10-22-23 · Return of property if not sold--Taxes remain unpaid
- 10-22-24 · Sheriff's return on distress warrant--Contents
- 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
- 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
- 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
- 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
- 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
- 10-22-30 · Presentation to county commissioners of uncollected distress…
- 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
- 10-22-33 · Distress warrants required for all taxes not declared…
- 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
- 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
- 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
- 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
- 10-22-54 · Action in another state or federal court
- 10-22-55 · Ancillary remedies and proceedings
- 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
- 10-22-57 · Defenses--Reassessment--Judgment for correct amount due