South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-56-10
Service of distress warrant--Notice of levy
Official textsdlegislature.gov
The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to § 17-3-1 .
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In this chapter (26 sections)
- 10-56-1 · Taxes to which procedures apply
- 10-56-2 · Issuance of distress warrant by county treasurer on request
- 10-56-3 · Form of distress warrant
- 10-56-4 · Execution of distress warrant by sheriff
- 10-56-5 · Seizure of property--Exempt property
- 10-56-6 · Duty of sheriff to collect taxes--Failure to proceed deemed…
- 10-56-7 · Proceedings against sheriff for nonfeasance of office
- 10-56-8 · Determination of liens--Procurement of assessment blank
- 10-56-9 · Seizure of property--Unencumbered property seized first
- 10-56-10 · Service of distress warrant--Notice of levy
- 10-56-11 · Sale of property which cannot be moved--Filing of notice of…
- 10-56-12 · Sale of property seized--Time for sale--Notice of…
- 10-56-13 · Payment of tax before sale--Release of property to owner
- 10-56-14 · Sheriff's receipt for taxes--Issuance and filing--Issuance…
- 10-56-15 · Sale of property at public auction to highest…
- 10-56-16 · Adjournment of sale if no bidders
- 10-56-17 · Property not sold for want of bidders--Return
- 10-56-18 · Returns of sheriff on distress warrants--Contents of returns
- 10-56-19 · Amount collected turned over to county treasurer
- 10-56-20 · Balance due on tax after sheriff's collections--Remedies for…
- 10-56-21 · Surplus after sheriff's collections--Payment to owner or…
- 10-56-22 · Sheriff's Fees--Costs--Collection of taxes
- 10-56-23 · Fees, costs and mileage of sheriff--Certified list--Payment…
- 10-56-24 · Distress warrant for motor vehicle license plates or…
- 10-56-25 · Execution of distress warrant for licenses or tags
- 10-56-26 · Disposition of seized plates or tags