The treasurer shall issue distress warrants covering all taxes not declared uncollectible unless other remedies are pursued for the collection of the taxes as provided by law. Source: SL 1915, ch 296 , § 11; SL 1917, ch 133 , § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63 , § 63.
Distress warrants required for all taxes not declared uncollectible
SDCL § 10-22-33, under COLLECTION OF DELINQUENT PROPERTY TAXES.
SDCL § 10-22-33