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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-16

Execution of warrant by service of warrant and notice of levy--Service by mail or posting

Official textsdlegislature.gov

The distress warrant shall be executed by service of a copy of the distress warrant with a notice of the levy upon the owner of the property. If the owner cannot be served in person, the sheriff may mail the distress warrant to the last known address of the owner. If the owner cannot be found, nor any address of the owner be ascertained, then the distress warrant and the notice of levy shall be posted on the bulletin board at the front door of the courthouse of the county.

Last amended: Source: SDC 1939, § 57.1016; SL 2018, ch 63 , § 46.

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In this chapter (40 sections)
  1. 10-22-1 · Notice to taxpayer of delinquent amount of mobile home taxes…
  2. 10-22-2 · Publication of name of taxpayer and delinquent amount of…
  3. 10-22-3 · 10-22-3. Repealed by SL 2000, ch 47, § 4
  4. 10-22-4 · 10-22-4. Repealed by SL 1992, ch 80, § 176
  5. 10-22-5 · Deduction of delinquent real property taxes or mobile home…
  6. 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
  7. 10-22-7 · Warrant to treasurer for amount deducted from claim against…
  8. 10-22-8 · Distress warrant against person for delinquent mobile home…
  9. 10-22-9 · Form of treasurer's distress warrant
  10. 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
  11. 10-22-11 · Exemption from seizure limited to property absolutely exempt
  12. 10-22-12 · Failure of sheriff to execute distress warrant as…
  13. 10-22-13 · Removal of sheriff from office for failure to proceed in…
  14. 10-22-14 · Sheriff to check records for encumbrances against property
  15. 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
  16. 10-22-16 · Execution of warrant by service of warrant and notice of…
  17. 10-22-17 · Seizure without moving property--Notice filed with register…
  18. 10-22-18 · Notice of sale of property--Contents--Posting and mailing
  19. 10-22-19 · Release of property seized on payment of taxes to sheriff
  20. 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
  21. 10-22-21 · Sale of property at public auction--Effect of…
  22. 10-22-22 · Adjournment of sale--Notice
  23. 10-22-23 · Return of property if not sold--Taxes remain unpaid
  24. 10-22-24 · Sheriff's return on distress warrant--Contents
  25. 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
  26. 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
  27. 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
  28. 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
  29. 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
  30. 10-22-30 · Presentation to county commissioners of uncollected distress…
  31. 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
  32. 10-22-33 · Distress warrants required for all taxes not declared…
  33. 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
  34. 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
  35. 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
  36. 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
  37. 10-22-54 · Action in another state or federal court
  38. 10-22-55 · Ancillary remedies and proceedings
  39. 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
  40. 10-22-57 · Defenses--Reassessment--Judgment for correct amount due
Full table of contents →