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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-62

Applicability of chapter

Official textsdlegislature.gov

The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and 10-21-32 .

Last amended: Source: SL 1989, ch 85 , § 4; SL 2018, ch 63 , § 73; SL 2021, ch 44 , § 44.

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In this chapter (40 sections)
  1. 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
  2. 10-22-7 · Warrant to treasurer for amount deducted from claim against…
  3. 10-22-8 · Distress warrant against person for delinquent mobile home…
  4. 10-22-9 · Form of treasurer's distress warrant
  5. 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
  6. 10-22-11 · Exemption from seizure limited to property absolutely exempt
  7. 10-22-12 · Failure of sheriff to execute distress warrant as…
  8. 10-22-13 · Removal of sheriff from office for failure to proceed in…
  9. 10-22-14 · Sheriff to check records for encumbrances against property
  10. 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
  11. 10-22-16 · Execution of warrant by service of warrant and notice of…
  12. 10-22-17 · Seizure without moving property--Notice filed with register…
  13. 10-22-18 · Notice of sale of property--Contents--Posting and mailing
  14. 10-22-19 · Release of property seized on payment of taxes to sheriff
  15. 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
  16. 10-22-21 · Sale of property at public auction--Effect of…
  17. 10-22-22 · Adjournment of sale--Notice
  18. 10-22-23 · Return of property if not sold--Taxes remain unpaid
  19. 10-22-24 · Sheriff's return on distress warrant--Contents
  20. 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
  21. 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
  22. 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
  23. 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
  24. 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
  25. 10-22-30 · Presentation to county commissioners of uncollected distress…
  26. 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
  27. 10-22-33 · Distress warrants required for all taxes not declared…
  28. 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
  29. 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
  30. 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
  31. 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
  32. 10-22-54 · Action in another state or federal court
  33. 10-22-55 · Ancillary remedies and proceedings
  34. 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
  35. 10-22-57 · Defenses--Reassessment--Judgment for correct amount due
  36. 10-22-58 · Employment of assistance outside state for collection from…
  37. 10-22-59 · Reciprocal enforcement of tax liability with other…
  38. 10-22-60 · Taxes, penalties, and interest subject to reciprocal…
  39. 10-22-61 · Attorney general authorized to bring action in other states
  40. 10-22-62 · Applicability of chapter
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