Section 10-43-70 - Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff. - South-dakota Statutes

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10-43-70. Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff. After a notice of lien has been filed as provided in § 10-43-66, the secretary of revenue and regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided by statutes relating to distress warrant for mobile home taxes pursuant to chapter 10-22 and to deliver the warrant to the sheriff of the county. Upon receipt of the warrant, the sheriff shall, without delay, proceed to collect the tax by seizure and sale of personal property in the manner provided in the statutes relating to collection by distress warrant and shall remit the tax so collected to the county treasurer. For such services, the sheriff may collect from the taxpayer and retain the compensation provided in statute prescribing compensation of sheriff for distress warrant procedure.

Source: SDC 1939, § 57.2903; SL 1992, ch 80, § 208; SL 2003, ch 272, § 82; SL 2008, ch 37, § 112.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-43 > Statute-10-43-70

10-43-70. Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff. After a notice of lien has been filed as provided in § 10-43-66, the secretary of revenue and regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided by statutes relating to distress warrant for mobile home taxes pursuant to chapter 10-22 and to deliver the warrant to the sheriff of the county. Upon receipt of the warrant, the sheriff shall, without delay, proceed to collect the tax by seizure and sale of personal property in the manner provided in the statutes relating to collection by distress warrant and shall remit the tax so collected to the county treasurer. For such services, the sheriff may collect from the taxpayer and retain the compensation provided in statute prescribing compensation of sheriff for distress warrant procedure.

Source: SDC 1939, § 57.2903; SL 1992, ch 80, § 208; SL 2003, ch 272, § 82; SL 2008, ch 37, § 112.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-43 > Statute-10-43-70

10-43-70. Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff. After a notice of lien has been filed as provided in § 10-43-66, the secretary of revenue and regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided by statutes relating to distress warrant for mobile home taxes pursuant to chapter 10-22 and to deliver the warrant to the sheriff of the county. Upon receipt of the warrant, the sheriff shall, without delay, proceed to collect the tax by seizure and sale of personal property in the manner provided in the statutes relating to collection by distress warrant and shall remit the tax so collected to the county treasurer. For such services, the sheriff may collect from the taxpayer and retain the compensation provided in statute prescribing compensation of sheriff for distress warrant procedure.

Source: SDC 1939, § 57.2903; SL 1992, ch 80, § 208; SL 2003, ch 272, § 82; SL 2008, ch 37, § 112.