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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-23

Return of property if not sold--Taxes remain unpaid

Official textsdlegislature.gov

If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.

Last amended: Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 53.

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In this chapter (40 sections)
  1. 10-22-3 · 10-22-3. Repealed by SL 2000, ch 47, § 4
  2. 10-22-4 · 10-22-4. Repealed by SL 1992, ch 80, § 176
  3. 10-22-5 · Deduction of delinquent real property taxes or mobile home…
  4. 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
  5. 10-22-7 · Warrant to treasurer for amount deducted from claim against…
  6. 10-22-8 · Distress warrant against person for delinquent mobile home…
  7. 10-22-9 · Form of treasurer's distress warrant
  8. 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
  9. 10-22-11 · Exemption from seizure limited to property absolutely exempt
  10. 10-22-12 · Failure of sheriff to execute distress warrant as…
  11. 10-22-13 · Removal of sheriff from office for failure to proceed in…
  12. 10-22-14 · Sheriff to check records for encumbrances against property
  13. 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
  14. 10-22-16 · Execution of warrant by service of warrant and notice of…
  15. 10-22-17 · Seizure without moving property--Notice filed with register…
  16. 10-22-18 · Notice of sale of property--Contents--Posting and mailing
  17. 10-22-19 · Release of property seized on payment of taxes to sheriff
  18. 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
  19. 10-22-21 · Sale of property at public auction--Effect of…
  20. 10-22-22 · Adjournment of sale--Notice
  21. 10-22-23 · Return of property if not sold--Taxes remain unpaid
  22. 10-22-24 · Sheriff's return on distress warrant--Contents
  23. 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
  24. 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
  25. 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
  26. 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
  27. 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
  28. 10-22-30 · Presentation to county commissioners of uncollected distress…
  29. 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
  30. 10-22-33 · Distress warrants required for all taxes not declared…
  31. 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
  32. 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
  33. 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
  34. 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
  35. 10-22-54 · Action in another state or federal court
  36. 10-22-55 · Ancillary remedies and proceedings
  37. 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
  38. 10-22-57 · Defenses--Reassessment--Judgment for correct amount due
  39. 10-22-58 · Employment of assistance outside state for collection from…
  40. 10-22-59 · Reciprocal enforcement of tax liability with other…
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