reglab/housing_qa huggingface dataset:
SD Codified L § 10-52A-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52A - Municipal Gross Receipts Tax|Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.

10-52A-14. Issuance of bonds--Use of proceeds of bonds.Any municipality imposing a tax pursuant to this chapter may issue municipal non-ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under this chapter, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. The proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds. If the proceeds of the tax imposed by this chapter are pledged to payment of the bonds, the land acquisition and capital improvements financed with the proceeds of the bonds shall relate to the purposes enumerated in §10-52A-2.No election is required to authorize the issuance of municipal non-ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter 6-8B. Source: SL 2002, ch 68, §16.
SD Codified L § 10-55A-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts.

10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter. Source: SL 1982, ch 99, §1; SL 1984, ch 102, §15; SL 1986, ch 111, §36.
SD Codified L § 10-55A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-2 - Time for filing claim for recovery.

10-55A-2. Time for filing claim for recovery.A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under §58-6-75. A claim for recovery not filed within one year of the due date is barred. Source: SL 1982, ch 99, §2; SL 1993, ch 97, §5; SL 2016, ch 67, §1.
SD Codified L § 10-55A-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-3 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter. Source: SL 1982, ch 99, §3; SL 1985, ch 15, §28; SL 1986, ch 111, §37.
SD Codified L § 10-55A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-4 - Tax recovery claim forms--Required information.

10-55A-4. Tax recovery claim forms--Required information.The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim. Source: SL 1982, ch 99, §4.
SD Codified L § 10-55A-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-5 - Determination of overpayment by secretary.

10-55A-5. Determination of overpayment by secretary.The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case. Source: SL 1982, ch 99, §5.
SD Codified L § 10-55A-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-6 - Credit of overpaid taxes against future taxes--Eligibility for refund.

10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:(1)A taxpayer having no future tax obligations may receive a refund; or(2)A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period. Source: SL 1982, ch 99, §6.
SD Codified L § 10-55A-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-7 - Payment of recovery refund.

10-55A-7. Payment of recovery refund.A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation. Source: SL 1982, ch 99, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §1.
SD Codified L § 10-55A-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-8 - Interest on recovery credit or refund.

10-55A-8. Interest on recovery credit or refund.A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recovery of an overpayment, resulting from a taxpayer's error, shall not include interest. Source: SL 1982, ch 99, §8.
SD Codified L § 10-55A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-9 - Secretary defined.

10-55A-9. Secretary defined.As used in this chapter, the term, secretary, means the secretary of labor and regulation. Source: SL 1982, ch 99, §10; SL 1985, ch 15, §29; SL 1986, ch 111, §38; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §2.
SD Codified L § 10-55A-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 55A - Recovery Of Certain Taxes|Section 10-55A-10 - Notice of administrative or court proceeding.

10-55A-10. Notice of administrative or court proceeding.The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected. Source: SL 1982, ch 99, §10A.
SD Codified L § 10-56-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-1 - Taxes to which procedures apply.

10-56-1. Taxes to which procedures apply.The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-47B, 10-50, 10-52, 32-3, 32-5, and 32-5B and §§50-11-19 and 50-4-13 to 50-4-17, inclusive. Source: SL 1982, ch 107, §1; SL 1983, ch 102; SL 1983, ch 103, §1; SL 1983, ch 104, §1; SL 1984, ch 102, §16; SL 1985, ch 241; SL 1989, ch 117, §§74-76; SL 2000, ch 144, §2.
SD Codified L § 10-56-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-2 - Issuance of distress warrant by county treasurer on request.

10-56-2. Issuance of distress warrant by county treasurer on request.If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent. Source: SL 1982, ch 107, §2; SL 1983, ch 103, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §116; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-56-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-3 - Form of distress warrant.

10-56-3. Form of distress warrant.A county treasurer's distress warrant shall be addressed to the sheriff and be in substantially the following form:I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and direct the sheriff of this county to proceed immediately to collect the taxes.Given under my hand this ________________ day of ______, 20__.__________ County Treasurer of _______ county Source: SL 1982, ch 107, §3.
SD Codified L § 10-56-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-4 - Execution of distress warrant by sheriff.

10-56-4. Execution of distress warrant by sheriff.The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person's property in an amount sufficient to pay the tax, with any accrued penalty and interest, and all accruing costs, where the property may be found in the county. Source: SL 1982, ch 107, §4.
SD Codified L § 10-56-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-5 - Seizure of property--Exempt property.

10-56-5. Seizure of property--Exempt property.No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45. Source: SL 1982, ch 107, §5.
SD Codified L § 10-56-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-6 - Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.

10-56-6. Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§10-56-8 to 10-56-21, inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the sheriff to so proceed is nonfeasance of office and subjects that sheriff to removal from office in the manner provided by §10-56-7. Source: SL 1982, ch 107, §6; SL 2008, ch 37, §117.
SD Codified L § 10-56-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-7 - Proceedings against sheriff for nonfeasance of office.

10-56-7. Proceedings against sheriff for nonfeasance of office.If any sheriff fails to proceed in the collection of delinquent taxes as provided by §10-56-6, the state's attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings in the circuit court for that county. The special proceeding shall be instituted by petition of the state's attorney or the attorney general to the circuit court. The court shall issue its order fixing the time and place of the hearing on the petition. The order and a copy of the petition shall be served upon the sheriff not less than ten days prior to the date fixed for hearing. Upon such hearing, if the court finds that the sheriff has been guilty of nonfeasance of office as defined in §10-56-6, it shall remove that sheriff from office by appropriate order. Source: SL 1982, ch 107, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-56-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-8 - Determination of liens--Procurement of assessment blank.

10-56-8. Determination of liens--Procurement of assessment blank.Before seizing any property, the sheriff shall ascertain from the records of the Office of the Register of Deeds, the amount of any mortgages, conditional sales contracts, or other liens upon the property, and also the names and addresses of the lien holders. If the assessment blank is on file with the county auditor, the sheriff shall procure a copy from the county auditor of the assessment blank upon which the tax is based. Source: SL 1982, ch 107, §8; SL 2008, ch 37, §118.
SD Codified L § 10-56-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-9 - Seizure of property--Unencumbered property seized first.

10-56-9. Seizure of property--Unencumbered property seized first.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 tax from unencumbered property. Source: SL 1982, ch 107, §9; SL 2008, ch 37, §119.
SD Codified L § 10-56-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-10 - Service of distress warrant--Notice of levy.

10-56-10. Service of distress warrant--Notice of levy.The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to §17-3-1. Source: SL 1982, ch 107, §10; SL 2008, ch 37, §120.
SD Codified L § 10-56-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-11 - Sale of property which cannot be moved--Filing of notice of levy.

10-56-11. Sale of property which cannot be moved--Filing of notice of levy.If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in §10-56-10, the sheriff shall file a copy of his notice of levy in the Office of the Register of Deeds of the county, along with the name of the person against whom the distress warrant was issued, the description of the property, the amount of the tax claim and a description of the real estate where the property is located. Source: SL 1982, ch 107, §11.
SD Codified L § 10-56-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-12 - Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.

10-56-12. Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where the property is located if the property cannot be conveniently moved. Notice of the sale shall be given by posting the notice in three public places in the county, at least ten days before the date of the sale. The notice shall state the time and place of the sale, the name of the person against whom the distress warrant was issued, a description of the property, and the amount of the tax claim. The notice shall identify the particular taxes for which the sale is to be made and shall refer to the warrant under which the sale is to be held. Copies of the notice shall also be mailed to all encumbrancers of record at their addresses shown in the encumbrances. If no address appears in the encumbrances, mailing the notice is not required. The failure to mail notice does not invalidate the sale, but the encumbrancer has recourse against the sheriff for any damage the encumbrancer may show. Source: SL 1982, ch 107, §12; SL 2008, ch 37, §121.
SD Codified L § 10-56-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-13 - Payment of tax before sale--Release of property to owner.

10-56-13. Payment of tax before sale--Release of property to owner.If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid. Source: SL 1982, ch 107, §13; SL 2008, ch 37, §122.
SD Codified L § 10-56-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-14 - Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.

10-56-14. Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor. Source: SL 1982, ch 107, §14; SL 2008, ch 37, §123.
SD Codified L § 10-56-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-15 - Sale of property at public auction to highest bidder--Transfer of title.

10-56-15. Sale of property at public auction to highest bidder--Transfer of title.If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title. Source: SL 1982, ch 107, §15.
SD Codified L § 10-56-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-16 - Adjournment of sale if no bidders.

10-56-16. Adjournment of sale if no bidders.The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place. Source: SL 1982, ch 107, §16.
SD Codified L § 10-56-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-17 - Property not sold for want of bidders--Return.

10-56-17. Property not sold for want of bidders--Return.If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid. Source: SL 1982, ch 107, §17; SL 2008, ch 37, §124.
SD Codified L § 10-56-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-18 - Returns of sheriff on distress warrants--Contents of returns.

10-56-18. Returns of sheriff on distress warrants--Contents of returns.The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or that, upon diligent search, no property could be found to collect the tax. The returns shall show the number of miles actually and necessarily traveled in executing each warrant and the number of warrants executed on each trip. If a sale was made under any warrant, the sheriff shall show the procedure used for the sale, including the giving of notice as required and the time and place of the sale, names, amounts bid and paid by purchasers, and the property sold to each. Source: SL 1982, ch 107, §18; SL 2008, ch 37, §125.
SD Codified L § 10-56-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-19 - Amount collected turned over to county treasurer.

10-56-19. Amount collected turned over to county treasurer.At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same. Source: SL 1982, ch 107, §19.
SD Codified L § 10-56-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-20 - Balance due on tax after sheriff's collections--Remedies for collection.

10-56-20. Balance due on tax after sheriff's collections--Remedies for collection.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: SL 1982, ch 107, §20.
SD Codified L § 10-56-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-21 - Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.

10-56-21. Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it. Source: SL 1982, ch 107, §21; SL 2008, ch 37, §126.