FOR AN ACT ENTITLED, An Act to increase the fees the sheriff is allowed for collecting taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-22-28 be amended to read as follows:
     10-22-28.   The sheriff shall be is allowed for collecting taxes the following fees: one dollar twenty-five dollars for making his the sheriff's return on his the sheriff's warrant of authority; one dollar fifteen dollars for each levy; one dollar ten dollars for each sale and necessary costs of distress and sale, which fees and costs shall be collected from the tax debtor or his the tax debtor's property. Where If actual travel is made in collecting taxes, the sheriff shall also collect from the tax debtor or his the tax debtor's property an additional penalty, in lieu of mileage, equal to fifteen percent of the amount of tax and interest due, which, with all fees and costs collected, shall be credited to the general fund of the county. The sheriff shall receive from the county mileage for each mile actually and necessarily traveled at the rate provided by law ; provided that . However, the sheriff shall is not be allowed mileage for collecting taxes within the corporate limits of the county seat.

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750 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.016 per page.   .   Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.  

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