Title 10, TAXATION

If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in § 10-22-12 , the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special …

Before seizing any property the sheriff shall ascertain from the records in the office of the register of deeds: (1) The amount of any mortgages, conditional sales contracts, or other liens upon the property; and (2) The names and addresses of the lienholders. Source: SL 1915, ch…

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the taxes due from unencumbered property. Any unpaid mobile …

The distress warrant shall be executed by service of a copy of the distress warrant with a notice of the levy upon the owner of the property. If the owner cannot be served in person, the sheriff may mail the distress warrant to the last known address of the owner. If the owner ca…

If the property consists of bulky materials or property which cannot be practicably or conveniently moved, the sheriff may hold and sell the materials and property at the place where it is located. In this case, the sheriff, in addition to the service and notice specified in § 10…

The sheriff shall fix a time and location for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The location for the sale may be at any public location within the county or where the property is located in the case of bulky m…

If the property owner, or any person interested, or anyone on the owner's behalf pays to the sheriff the amount of the tax with the interest, penalty, and other costs due after the property has been seized and before the sale, the levy or seizure is abated. The property shall be …

During the week preceding the third Monday in December in each year, the treasurer shall publish in each of the official newspapers of the county, the name of each person whose mobile home taxes or taxes on a building on a leased site are delinquent. The notice shall contain the …

The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate re…

If the tax, penalty, interest, and other costs are not paid before the time fixed for sale, the sheriff shall sell the property, or as much of the property as necessary, at the time and location in the notice at public auction to the highest bidder for cash. The sale is absolute …

The sheriff may adjourn the sale for a period not to exceed three days, and shall adjourn at least once if there are no bidders. The adjournment shall be made by public announcement at the time and location of the sale and by posting a notice of the adjournment at the time and lo…

If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid. Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 53.

The sheriff shall submit a return to the treasurer on each distress warrant as soon as executed, and at least within six months after date of issue of the distress warrant, stating the amounts, if any, that have been collected upon the distress warrant. After the sheriff has comp…

When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received. Source: SL 1915, ch 296 , § 6; SL 1917, ch 133 , § 3; RC 1919, § 67…

The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be …

Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund. Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 5…

The sheriff is allowed the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and necessary costs for each sale. The fees and costs shall be collected from the tax debtor or …

The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectib…

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…

If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquen…

If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of …

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.

The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under § 10-22-53 or 10-22-54 may be brought. Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 66.

It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bi…

In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes ar…

If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may p…

The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring act…

The term, taxes, as used in §§ 10-22-59 and 10-22-61 means: (1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; (2) Any and all penaltie…

The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state. Source: SL 1953, ch 478 , § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 72.

The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and 10-21-32 . Source: SL 1989, ch 85 , …

If the county auditor deducts or applies any amount to taxes pursuant to § 10-22-5 , the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: "Iss…

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 sit…

A treasurer's distress warrant shall be addressed to the sheriff of the county and shall be in substantially the following form: I hereby certify that the mobile home taxes or taxes on a building on a leased site for the year ________, assessed against ________ in the sum of ____…