§ 10-22-18 — Notice of sale of property--Contents--Posting and mailing.

South Dakota § 10-22-18

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10-21: COLLECTION OF DELINQUENT PROPERTY TAXES

Text

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.

Legislative History

SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 48.