South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-22-18
Notice of sale of property--Contents--Posting and mailing
The sheriff shall fix a time and location for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The location for the sale may be at any public location within the county or where the property is located in the case of bulky material or property incapable of being conveniently moved. Notice of the sale shall be given by posting the notice in three public locations in the county, at least ten days before the date of the sale. The notice shall state:
# (1)
The time and location of the sale;
# (2)
The name of the person against whom the distress warrant was issued;
# (3)
A description of the property; and
# (4)
The amount of the tax claim.
The notice shall identify the particular taxes for which the sale is to be made and also refer to the distress warrant under which the sale is to be held. A copy of the notice shall also be mailed to any lienholder of record at the address as shown by the lien of record. If no address appears in a lien of record, mailing of notice is not required. The failure to mail notice does not invalidate the sale. However, the lienholder does have recourse against the sheriff for any damage the lienholder may show.
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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 Repealed by SL 2000, ch 47, § 4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 Repealed by SL 1992, ch 80, § 176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 Repealed by SL 1992, ch 80, § 178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