South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-56-2 — Issuance of distress warrant by county treasurer on request

If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent.

Last amended: Source: SL 1982, ch 107 , § 2; SL 1983, ch 103 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 116; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text