South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-22-30
Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list
The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectible and the treasurer shall place the taxes on the uncollectible list. A distress warrant may be reissued for the taxes by the order of the board of county commissioners or on written demand of the sheriff. The treasurer does not need to make an additional effort to collect any mobile home taxes or taxes on a building on a leased site declared to be uncollectible until it is determined either by the board of county commissioners or the treasurer that the tax has become or may become collectible.
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In this chapter (40 sections)
- 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 Repealed by SL 1992, ch 80, § 178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
- 10-22-58 · Employment of assistance outside state for collection from…
- 10-22-59 · Reciprocal enforcement of tax liability with other…
- 10-22-60 · Taxes, penalties, and interest subject to reciprocal…
- 10-22-61 · Attorney general authorized to bring action in other states
- 10-22-62 · Applicability of chapter