South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-56-20
Balance due on tax after sheriff's collections--Remedies for collection
Official textsdlegislature.gov
The balance remaining due on any tax after deducting the net collections made by the sheriff, as shown by his return on the warrant, shall remain collectible as a tax with the same force and effect as before the warrant was issued, and subsequent distress warrants may be issued therefor or other remedies for collection invoked.
Source: view the official text
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