South Dakota Statutes

§ 10-22-17 — Seizure without moving property--Notice filed with register of deeds.

South Dakota·Title 10 TAXATION·Ch. 10-21 COLLECTION OF DELINQUENT PROPERTY TAXES

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.

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South Dakota § 10-22-17 (Seizure without moving property--Notice filed with register of deeds.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

In re Higgins
304 F. Supp. 108 (D. South Dakota, 1969)
7 case citations

Legislative History

SDC 1939, § 57.1016; SL 2018, ch 63, § 47.

Nearby Sections

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