South Dakota Statutes
§ 10-35-15 — Collection of delinquent taxes.
South Dakota § 10-35-15
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
This text of South Dakota § 10-35-15 (Collection of delinquent 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 § 10-35-15 (2026).
Text
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. When 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 manner as now provided for the collection of other taxes and with the same right and power as the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any light or power, heating, water, natural or artificial gas company for the collection of such taxes.
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Legislative History
SL 1929, ch 247, § 8; SDC 1939, § 57.1908.
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 § 10-35-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-35-15.