South Dakota Statutes
§ 10-22-15 — Seizure of unencumbered before encumbered property--Priority of tax lien.
South Dakota § 10-22-15
This text of South Dakota § 10-22-15 (Seizure of unencumbered before encumbered property--Priority of tax lien.) 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 § 10-22-15 (2026).
Text
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.
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Related
First Federal Savings Bank v. Trolinger
441 N.W.2d 215 (South Dakota Supreme Court, 1989)
Legislative History
SDC 1939, § 57.1016; SL 2018, ch 63, § 45.
Nearby Sections
15
§ 10-1-1.1
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General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-22-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-15.