South Dakota Statutes
§ 10-28-23 — Collection of delinquent railroad taxes.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter, and whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell engines, cars, or any rolling stock for collection of such taxes.
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South Dakota § 10-28-23 (Collection of delinquent railroad taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1915, ch 100, § 11; RC 1919, § 6606; SDC 1939, § 57.1311.
Nearby Sections
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§ 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
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