South Dakota Statutes

§ 10-22-10 — Delivery of distress warrant to sheriff--Collection of tax by seizure of property.

South Dakota § 10-22-10
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-21COLLECTION OF DELINQUENT PROPERTY TAXES

This text of South Dakota § 10-22-10 (Delivery of distress warrant to sheriff--Collection of tax by seizure of property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-22-10 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 40.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-22-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-10.