reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-31 - Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.

10-21-31. Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing.
The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to §10-6-145, shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement was made to the real property and that taxes and interest are due on the improvement from the first assessment date after the improvement was made. The notice shall describe the real property in general terms, describe the improvement to be added to the tax roll with the value, the years that the improvement is added to, specify the amount of tax and interest that is owed, and inform the person when to appear before the county auditor to show cause why the improvement should not be added to the tax roll. The notice shall be sent at least fifteen days before the hearing to the last known address of the owner of the real property.
Source:
SL 1989, ch 85, §2; SL 2018, ch 63, §29; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-32 - Collection of taxes and interest on improvement from first assessment date after property was improved.

10-21-32. Collection of taxes and interest on improvement from first assessment date after property was improved.
If, after the hearing required by §10-21-31, the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in §10-21-23 applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.
Source:
SL 1989, ch 85, §3; SL 2018, ch 63, §30.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-33 - Taxes as perpetual lien.

10-21-33. Taxes as perpetual lien.
Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.
Source:
SL 1992, ch 80, §172; SL 2018, ch 63, §31.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-34 - Continuing authorization for payment of property taxes permitted--Electronic transfers.

10-21-34. Continuing authorization for payment of property taxes permitted--Electronic transfers.
The board of county commissioners may provide for the payment of property taxes through the use of a continuing authorization by the taxpayer for the county to automatically collect the property taxes. The board may provide for the payment of property taxes through the use of electronic fund transfers. The board may establish the application process, the type of transfer, the timing and frequency of the transfer, and any other criteria the board determines necessary to provide for the payment of property taxes. However, the board may not require any taxpayer to use a continuing authorization as provided in this section.
Source:
SL 1994, ch 86.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-35 - Divided assessment when portion of real property purchased.

10-21-35. Divided assessment when portion of real property purchased.
Any person who has purchased an interest in any real property causing the property to be divided and files all legal documents with the register of deeds may request the director of equalization to divide the assessed value between each property. The person requesting the assessed value to be divided shall pay the share of taxes against the real property without requiring the immediate payment of the taxes charged against the remaining property. The taxes shall be divided according to any agreement made by the purchaser and seller; if there is no agreement, the taxes shall be divided by the proportionate area purchased. The tax receipt shall show the portion of the taxes paid and the name and address of the person paying the tax.
Source:
SL 1997, ch 60, §1; SL 2018, ch 63, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes.

10-21-36. Manufactured home on site for certain short time period exempt from taxes.
If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.
Source:
SL 1999, ch 45, §1; SDCL 10-6-70.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-37 - Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.

10-21-37. Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full.
If a manufactured home is purchased or moved to a specific site on or before November first and the property has been assessed as real property and the owner of the manufactured home plans to move or destroy the manufactured home before November first in the following year, the county auditor shall levy a tax by applying the tax levy used for taxes payable during the current year on other property in the same taxing district. The owner shall pay the tax in full for the current year, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.
Source:
SL 1999, ch 45, §2; SDCL §10-6-71; SL 2018, ch 59, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.

10-21-38. Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.
If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.
Source:
SL 1999, ch 45, §3; SDCL §10-6-72; SL 2018, ch 59, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-39 - No taxes due on manufactured home in dealer's inventory.

10-21-39. No taxes due on manufactured home in dealer's inventory.
No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).
Source:
SL 1999, ch 45, §8; SDCL 10-6-73.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-1 - Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.

10-22-1. Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mobile home tax list. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full before December first, a penalty of five dollars shall be added each year to the delinquent taxes and a notice published of the delinquent taxes. The notice shall be published in the official newspapers of the county during the week preceding the third Monday in December.
Source:
SL 1945, ch 326, §3; SDC Supp 1960, §57.1014-1 (2); SL 1992, ch 80, §173; SL 2000; ch 47, §2; SL 2012, ch 61, §3; SL 2018, ch 63, §34.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-2 - Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.

10-22-2. Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
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 name of each taxpayer owing delinquent mobile home taxes or delinquent taxes on a building on a leased site and the amount, including interest and penalty, remaining unpaid. The notice does not need to include the name of any delinquent taxpayer known to the treasurer to be deceased. The treasurer shall charge and collect in addition to the taxes, penalty, and interest, the sum of one dollar against each person whose name appears in the publication. The treasurer shall deposit the money collected into the county general fund. The county shall pay the publisher of the notice the sum of thirty-three cents for each name appearing in the notice.
Source:
SL 1945, ch 326, §4; SDC Supp 1960, §57.1014-1 (3); SL 1961, ch 443; SL 1972, ch 62; SL 1976, ch 93; SL 1984, ch 73, §1; SL 1992, ch 80, §174; SL 2000, ch 47, §3; SL 2018, ch 63, §35.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-5 - Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.

10-22-5. Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
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 delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.
Source:
SL 1901, ch 47, §1; RPolC 1903, §2186; RC 1919, §6769; SDC 1939, §57.1011; SL 1967, ch 322; SL 1972, ch 61, §1; SL 1982, ch 96, §1; SL 1992, ch 80, §177; SL 2018, ch 63, §36.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-7 - Warrant to treasurer for amount deducted from claim against county.

10-22-7. Warrant to treasurer for amount deducted from claim against county.
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: "Issued in payment (or part payment) of delinquent taxes of ________," giving the name of the person whose delinquent taxes were paid or partly paid.
Source:
SL 1901, ch 47, §2; RPolC 1903, §2187; RC 1919, §6769; SDC 1939, §57.1011; SL 1967, ch 322; SL 1992, ch 80, §179; SL 2018, ch 63, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-8 - Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.

10-22-8. 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, §57.1014-1 (5); SL 1992, ch 80, §180; SL 2018, ch 63, §38.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-9 - Form of treasurer's distress warrant.

10-22-9. Form of treasurer's distress warrant.
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 ________ dollars, are unpaid, and I request the taxes to be collected, and authorize and direct the sheriff of this county to proceed with the collection of the taxes.
Given under my hand this ______ day of ________, 20 ______.
__________ Treasurer of _______ county
Source:
SL 1915, ch 296; §4; RC 1919, §6774; SDC 1939, §57.1015; SL 1992, ch 80, §181; SL 2018, ch 63, §39.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-10 - Delivery of distress warrant to sheriff--Collection of tax by seizure of property.

10-22-10. Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
The treasurer shall issue and deliver the distress warrant to the sheriff. The distress warrant constitutes the sheriff's authority and the sheriff shall immediately proceed to execute the distress warrant. The sheriff shall collect the tax by seizure of personal property of the person in an amount sufficient to pay the tax, with accrued penalty and interest, if any, and all accruing costs.
Source:
SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §40.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-11 - Exemption from seizure limited to property absolutely exempt.

10-22-11. Exemption from seizure limited to property absolutely exempt.
No property is exempt from the seizure except personal property absolutely exempt from execution.
Source:
SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-12 - Failure of sheriff to execute distress warrant as nonfeasance in office.

10-22-12. Failure of sheriff to execute distress warrant as nonfeasance in office.
The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with the provisions of §§10-22-14 to 10-22-27, inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in §10-22-13.
Source:
SL 1939, ch 285, §1; SDC Supp 1960, §57.1016-1; SL 1992, ch 80, §182; SL 2018, ch 63, §42.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-13 - Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.

10-22-13. Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
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 proceeding in the circuit court for the county. The proceeding shall be instituted by petition of the state's attorney to the circuit court who shall issue an order fixing the time and location of a hearing on the petition. The order and copy of the petition shall be served upon the sheriff not less than ten days before the date fixed for hearing. If the court finds the sheriff guilty of nonfeasance of office as defined in §10-22-12, the court shall, by appropriate order, remove the sheriff from office and the vacancy shall be filled as provided by law.
Source:
SL 1939, ch 285, §2; SDC Supp 1960, §57.1016-1; SL 1992, ch 80, §183; SL 2018, ch 63, §43.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-14 - Sheriff to check records for encumbrances against property.

10-22-14. Sheriff to check records for encumbrances against property.
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 246, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-15 - Seizure of unencumbered before encumbered property--Priority of tax lien.

10-22-15. Seizure of unencumbered before encumbered property--Priority of tax lien.
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 home taxes or taxes on a building on a leased site shall be a first lien on the mobile home or building on a leased site. This tax lien has a priority over any other lien including a lien that was attached before the tax lien. Nothing provided in this section prevents the sheriff from first seizing an encumbered mobile home or building on a leased site for which the delinquent taxes are based.
Source:
SDC 1939, §57.1016; SL 2018, ch 63, §45.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-16 - Execution of warrant by service of warrant and notice of levy--Service by mail or posting.

10-22-16. Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
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 cannot be found, nor any address of the owner be ascertained, then the distress warrant and the notice of levy shall be posted on the bulletin board at the front door of the courthouse of the county.
Source:
SDC 1939, §57.1016; SL 2018, ch 63, §46.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-17 - Seizure without moving property--Notice filed with register of deeds.

10-22-17. Seizure without moving property--Notice filed with register of deeds.
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 §10-22-16, shall file a copy of the notice of levy in the office of the register of deeds of the county, stating:
(1)The name of the person against whom the distress warrant was issued;
(2)The description of the property;
(3)The amount of the tax claim; and
(4)A description of the real property where the property is located.
Source:
SDC 1939, §57.1016; SL 2018, ch 63, §47.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-18 - Notice of sale of property--Contents--Posting and mailing.

10-22-18. Notice of sale of property--Contents--Posting and mailing.
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 material or property incapable of being conveniently moved. Notice of the sale shall be given by posting the notice in three public locations in the county, at least ten days before the date of the sale. The notice shall state:
(1)The time and location of the sale;
(2)The name of the person against whom the distress warrant was issued;
(3)A description of the property; and
(4)The amount of the tax claim.
The notice shall identify the particular taxes for which the sale is to be made and also refer to the distress warrant under which the sale is to be held. A copy of the notice shall also be mailed to any lienholder of record at the address as shown by the lien of record. If no address appears in a lien of record, mailing of notice is not required. The failure to mail notice does not invalidate the sale. However, the lienholder does have recourse against the sheriff for any damage the lienholder may show.
Source:
SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §48.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-19 - Release of property seized on payment of taxes to sheriff.

10-22-19. Release of property seized on payment of taxes to sheriff.
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 released to the owner, at the location the property is located, and receipt shall be given for the taxes paid.
Source:
SDC 1939, §57.1016; SL 2018, ch 63, §49.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-20 - Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.

10-22-20. Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
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 receipt shall be filed with the treasurer. The treasurer shall remove the tax from the tax list in the office and enter the date and number of the sheriff's receipt. The treasurer shall issue a regular tax receipt for the full amount and promptly deliver the receipt to the tax debtor.
Source:
SL 1915, ch 296, §7; SL 1917, ch 133, §4; RC 1919, §6777; SDC 1939, §57.1016; SL 1992, ch 80, §184; SL 2018, ch 63, §50.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-21 - Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.

10-22-21. Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
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 and without right of redemption. The sheriff shall give to the purchaser, if demanded, a certificate of sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. The certificate of sale shall be accepted as evidence of the title by all public officials, courts, and departments of the state or any of its political subdivisions.
Source:
SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §51.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-22 - Adjournment of sale--Notice.

10-22-22. Adjournment of sale--Notice.
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 location of the sale.
Source:
SL 1915, ch 296, §5; RC 1919, §6775; SDC 1939, §57.1016; SL 2018, ch 63, §52.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-23 - Return of property if not sold--Taxes remain unpaid.

10-22-23. Return of property if not sold--Taxes remain unpaid.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-24 - Sheriff's return on distress warrant--Contents.

10-22-24. Sheriff's return on distress warrant--Contents.
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 completed a diligent search and no property is found to collect for the distress warrant, the sheriff shall report the number of miles actually and necessarily traveled in executing each distress warrant and the number of distress warrants executed on each trip. If a sale was made under any distress warrant, the sheriff shall show the procedure of serving the distress warrant, including the giving of notice as required, the time and location of the sale, the name of each purchaser, the amount bid and paid by each purchaser, and the property sold to each purchaser.
Source:
SL 1915, ch 296, §6; SL 1917, ch 133, §3; RC 1919, §6776; SDC 1939, §57.1017; SL 1967, ch 323; SL 2018, ch 63, §54.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-25 - Payment to treasurer of amount collected by sheriff--Receipt.

10-22-25. Payment to treasurer of amount collected by sheriff--Receipt.
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, §6776; SDC 1939, §57.1017; SL 1967, ch 323; SL 2018, ch 63, §55.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-26 - Uncollected balance remains collectible--Subsequent remedies.

10-22-26. Uncollected balance remains collectible--Subsequent remedies.
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 issued for the balance due or other remedies for collection may be invoked.
Source:
SDC 1939, §57.1017; SL 1967, ch 323; SL 2018, ch 63, §56.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-27 - Surplus returned to owner--Deposit in county general fund if owner cannot be found.

10-22-27. Surplus returned to owner--Deposit in county general fund if owner cannot be found.
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, §57.1016; SL 2018, ch 63, §57.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-28 - Sheriff's Fees--Costs--Collection of taxes.

10-22-28. Sheriff's Fees--Costs--Collection of taxes.
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 tax debtor's property. The sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, equal to fifty dollars or six percent of the amount of tax and interest due, whichever is more. The fees and costs collected pursuant to this section shall be deposited in the county general fund. The sheriff shall receive from the county mileage for each mile actually and necessarily traveled at the rate provided by law.
Source:
SDC 1939, §57.1018; SL 1998, ch 64, §1; SL 2018, ch 63, §58; SL 2020, ch 34, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-30 - Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.

10-22-30. Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
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 uncollectible and the treasurer shall place the taxes on the uncollectible list. A distress warrant may be reissued for the taxes by the order of the board of county commissioners or on written demand of the sheriff. The treasurer does not need to make an additional effort to collect any mobile home taxes or taxes on a building on a leased site declared to be uncollectible until it is determined either by the board of county commissioners or the treasurer that the tax has become or may become collectible.
Source:
SL 1915, ch 296, §11; SL 1917, ch 133, §7; RC 1919, §6781; SDC 1939, §57.1019; SL 2018, ch 63, §60.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-33 - Distress warrants required for all taxes not declared uncollectible.

10-22-33. Distress warrants required for all taxes not declared uncollectible.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-53 - Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.

10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
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 action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.
Source:
SL 1915, ch 296, §12; RC 1919, §6822; SDC 1939, §57.1026; SL 1943, ch 291; SL 1992, ch 80, §201; SL 2018, ch 63, §64.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-54 - Action in another state or federal court.

10-22-54. Action in another state or federal court.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-55 - Ancillary remedies and proceedings.

10-22-55. Ancillary remedies and proceedings.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-56 - Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.

10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
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 bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute.
Source:
SL 1915, ch 296, §12; RC 1919, §6822; SDC 1939, §57.1026; SL 1943, ch 291; SL 2018, ch 63, §67.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-57 - Defenses--Reassessment--Judgment for correct amount due.

10-22-57. Defenses--Reassessment--Judgment for correct amount due.
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 are delinquent. If, in the court's opinion, the assessment or any subsequent proceeding is void or is voidable by the omission or commission of any act required or prohibited, the court shall reassess the property or order the property to be reassessed by the director of equalization acting at the time of the order. The court shall render judgment for the correct amount of taxes due from the defendant for that year or years.
Source:
SL 1915, ch 296, §13; RC 1919, §6823; SDC 1939, §57.1027; SL 1989, ch. 82, §41; SL 1992, ch 80, §202; SL 2018, ch 63, §68.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.

10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
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 pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.
Source:
SDC 1939, §57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, §3; SL 1992, ch 80, §203; SL 2018, ch 63, §69.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-59 - Reciprocal enforcement of tax liability with other states--Proof of authority.

10-22-59. Reciprocal enforcement of tax liability with other states--Proof of authority.
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 action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority.
Source:
SL 1953, ch 478, §1; SDC Supp 1960, §57.1029; SL 2018, ch 63, §70.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement.

10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.
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 penalties lawfully imposed pursuant to a taxing statute; and
(3)Interest charges lawfully added to the tax liability which constitutes the subject of the action.
Source:
SL 1953, ch 478, §2; SDC Supp 1960, §57.1029; SL 2018, ch 63, §71.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-61 - Attorney general authorized to bring action in other states.

10-22-61. Attorney general authorized to bring action in other states.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 22 - Collection Of Delinquent Property Taxes › Section 10-22-62 - Applicability of chapter.

10-22-62. Applicability of chapter.
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, §4; SL 2018, ch 63, §73; SL 2021, ch 44, § 44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-1 - Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.

10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.
Source:
SL 1911, ch 243; RC 1919, §6797; SDC 1939, §57.1109; SL 1992, ch 60, §2; SL 2018, ch 63, §74.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-1.1 - Application of assessment procedures.

10-23-1.1. Application of assessment procedures.
The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in §9-38-29, 21-10-6, or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection.
Source:
SL 1989, ch 95.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-2 - Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.

10-23-2. Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.
Source:
SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1913, ch 350, §4; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, §1; SL 1987, ch 64, §4; SL 2018, ch 63, §75.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-2.1 - Additional notices to owner, special assessment certificate holder, and municipal finance officer.

10-23-2.1. Additional notices to owner, special assessment certificate holder, and municipal finance officer.
In addition to the notice required by §10-23-2, the treasurer shall send the notice containing the information provided in §§10-23-2.5 and 10-23-3 by first class mail or by electronic means to:
(1)Any owner of the real property at the owner's last known address;
(2)Any person holding a special assessment certificate which is a lien upon the real property; and
(3)The municipal finance officer, if the property is located in a municipality.
The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section.
Source:
SL 1984, ch 74, §1; SL 1985, ch 80, §1; SL 2010, ch 52, §2; SL 2012, ch 61, §5; SL 2018, ch 63, §76.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-2.3 - Publication of information about delinquent taxpayer authorized.

10-23-2.3. Publication of information about delinquent taxpayer authorized.
The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.
Source:
SL 1988, ch 98, §1; SL 1989, ch 96; SL 2018, ch 63, §78.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-2.4 - Notice to seller and buyer under contract for deed.

10-23-2.4. Notice to seller and buyer under contract for deed.
The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.
Source:
SL 1989, ch 94; SL 2018, ch 63, §79.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-2.5 - Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.

10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
Any property owner of a homestead that receives a notice of delinquent taxes or a notice pursuant to §10-23-2.1 who will be seventy years of age or older by the date of the tax certificate sale for the homestead shall notify the treasurer before the sale that the owner occupies the home and meets the age requirement for the homestead exemption provided pursuant to chapter 43-31. If the owner fails to notify the treasurer that the owner occupies the home and meets or will meet the age requirement for the homestead exemption, the owner shall be held responsible for any costs incurred related to the sale of the tax certificate and the payment of the taxes and interest on the tax certificate. The notice required by §10-23-2.1 shall include a statement informing the owner of each requirement imposed by this section and the applicable penalties.
Source:
SL 2010, ch 52, §1; SL 2018, ch 63, §80.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-3 - Contents of notice of sale.

10-23-3. Contents of notice of sale.
The notice required by §10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:
(1)The time and place of the sale;
(2)A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;
(3)The name of the parties, against whom the taxes are assessed or current owner of record; and
(4)The amount of taxes due.
Source:
SL 1897, ch 28, §115; RPolC 1903, §2194; SL 1905, ch 53; SL 1913, ch 338, §1; SL 1917, ch 131; RC 1919, §6785; SL 1921, ch 129; SL 1933, ch 195, §1; SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, §2; SL 2018, ch 63, §81.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 23 - Sale Of Real Property For Taxes And Assessments › Section 10-23-4 - Combined description of tracts assessed to same person.

10-23-4. Combined description of tracts assessed to same person.
If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.
Source:
SDC 1939, §57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, §1.