Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site

The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent when requested by any county commissioner or sheriff of the county. Source: SL 1945, ch 326 , § 6; SDC Supp 1960, § 57.10 14-1 (5); SL 1992, ch 80 , § 180; SL 2018, ch 63 , § 38.