South Dakota Statutes
§ 10-22-58 — Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
South Dakota § 10-22-58
This text of South Dakota § 10-22-58 (Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.) 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 § 10-22-58 (2026).
Text
If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SDC 1939, § 57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, § 3; SL 1992, ch 80, § 203; SL 2018, ch 63, § 69.
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 § 10-22-58, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-22-58.