South Dakota Statutes

§ 10-56-6 — Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.

South Dakota·Title 10 TAXATION·Ch. 10-55A COLLECTION OF DELINQUENT TAXES
Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§ 10-56-8 to 10-56-21 , inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the sheriff to so proceed is nonfeasance of office and subjects that sheriff to removal from office in the manner provided by § 10-56-7 .

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South Dakota § 10-56-6 (Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1982, ch 107, § 6; SL 2008, ch 37, § 117.

Nearby Sections

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