The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts. Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 65.
Action in another state or federal court
SDCL § 10-22-54 — under COLLECTION OF DELINQUENT PROPERTY TAXES.
SDCL § 10-22-54