South Dakota Statutes
§ 10-22-28 — Sheriff's Fees--Costs--Collection of taxes.
South Dakota § 10-22-28
This text of South Dakota § 10-22-28 (Sheriff's Fees--Costs--Collection of taxes.) 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 § 10-22-28 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SDC 1939, § 57.1018; SL 1998, ch 64, § 1; SL 2018, ch 63, § 58; SL 2020, ch 34, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
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 § 10-22-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-28.