South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-56-18
Returns of sheriff on distress warrants--Contents of returns
The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or that, upon diligent search, no property could be found to collect the tax. The returns shall show the number of miles actually and necessarily traveled in executing each warrant and the number of warrants executed on each trip. If a sale was made under any warrant, the sheriff shall show the procedure used for the sale, including the giving of notice as required and the time and place of the sale, names, amounts bid and paid by purchasers, and the property sold to each.
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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