South Dakota Statutes
§ 10-22-53 — Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
South Dakota § 10-22-53
This text of South Dakota § 10-22-53 (Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.) 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 § 10-22-53 (2026).
Text
If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.
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Related
Haakon County v. Brunswick Corp.
184 N.W.2d 768 (South Dakota Supreme Court, 1971)
Legislative History
SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 1992, ch 80, § 201; SL 2018, ch 63, § 64.
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 § 10-22-53, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-53.