South Dakota Statutes

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

South Dakota § 10-56-6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-55ACOLLECTION OF DELINQUENT TAXES

This text of South Dakota § 10-56-6 (Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.) 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 § 10-56-6 (2026).

Text

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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Legislative History

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

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-56-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-56-6.