South Dakota Statutes
§ 10-9-13.1 — Time for collection of delinquent tax--Notification and publication--Distress warrant.
South Dakota § 10-9-13.1
This text of South Dakota § 10-9-13.1 (Time for collection of delinquent tax--Notification and publication--Distress warrant.) 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 § 10-9-13.1 (2026).
Text
The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§ 10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty - five days prior to the issuance of the distress warrant.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1968, ch 263, § 4; SL 2000, ch 47, § 1.
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 § 10-9-13.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-9-13.1.