South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-28-23
Collection of delinquent railroad taxes
Official textsdlegislature.gov
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter, and whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell engines, cars, or any rolling stock for collection of such taxes.
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In this chapter (25 sections)
- 10-28-1 · Secretary to assess operating property
- 10-28-2 · Assets included in operating property
- 10-28-3 · Annual statement required of railroad company--Date of…
- 10-28-4 · Annual statement of railroad property occupied by…
- 10-28-5 · Addition to assessment value on failure of railroad to make…
- 10-28-6 · Annual list of warehousemen and other occupants of railroad…
- 10-28-7 · Time of annual assessment of operating property--Separation…
- 10-28-8 · Capital stock and other property included--Nonoperating…
- 10-28-9 · Allocation of valuation for railroad operating partly without…
- 10-28-10 · Local assessment of nonoperating property permitted
- 10-28-11 · Nonoperating property defined--Rules
- 10-28-12 · Unit valuation of railroad operating property
- 10-28-13 · Cost approach, market approach and income approach…
- 10-28-14 · Department of Transportation to assist in valuation
- 10-28-15 · Notice to railroad of assessment--Hearing--Notice of…
- 10-28-16 · Notice to county auditors of railroad mileage and…
- 10-28-17 · 10-28-17. Repealed by SL 1996, ch 78, § 2
- 10-28-18 · Determination by county commissioners of railroad valuations…
- 10-28-19 · Railroad map filed with county auditor--Exemption of…
- 10-28-20 · Notice to county auditor of deeds to railroads--Entry on…
- 10-28-21 · Application of tax levies against railroad…
- 10-28-22 · Duplicate railroad tax book delivered to county…
- 10-28-23 · Collection of delinquent railroad taxes
- 10-28-24 · Exemption of railroad companies operating over state-owned…
- 10-28-25 · Promulgation of rules concerning leased property