CHAPTER 10-22
COLLECTION OF DELINQUENT PROPERTY TAXES
10-22-1 Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
10-22-2 Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
10-22-3 10-22-3. Repealed by SL 2000, ch 47, § 4.
10-22-3.1 10-22-3.1. Transferred to § 10-23-2.4.
10-22-4 10-22-4. Repealed by SL 1992, ch 80, § 176.
10-22-5 Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
10-22-5.1 10-22-5.1, 10-22-5.2. Repealed by SL 1982, ch 96, §§ 2, 3.
10-22-6 10-22-6. Repealed by SL 1992, ch 80, § 178.
10-22-7 Warrant to treasurer for amount deducted from claim against county.
10-22-8 Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
10-22-9 Form of treasurer's distress warrant.
10-22-10 Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
10-22-11 Exemption from seizure limited to property absolutely exempt.
10-22-12 Failure of sheriff to execute distress warrant as nonfeasance in office.
10-22-13 Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
10-22-14 Sheriff to check records for encumbrances against property.
10-22-15 Seizure of unencumbered before encumbered property--Priority of tax lien.
10-22-16 Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
10-22-17 Seizure without moving property--Notice filed with register of deeds.
10-22-18 Notice of sale of property--Contents--Posting and mailing.
10-22-19 Release of property seized on payment of taxes to sheriff.
10-22-20 Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
10-22-21 Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
10-22-22 Adjournment of sale--Notice.
10-22-23 Return of property if not sold--Taxes remain unpaid.
10-22-24 Sheriff's return on distress warrant--Contents.
10-22-25 Payment to treasurer of amount collected by sheriff--Receipt.
10-22-26 Uncollected balance remains collectible--Subsequent remedies.
10-22-27 Surplus returned to owner--Deposit in county general fund if owner cannot be found.
10-22-28 Sheriff's Fees--Costs--Collection of taxes.
10-22-29 10-22-29. Repealed by SL 2018, ch 63, § 59.
10-22-30 Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
10-22-31 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62.
10-22-33 Distress warrants required for all taxes not declared uncollectible.
10-22-34 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194.
10-22-42 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3.
10-22-47 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200.
10-22-53 Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
10-22-54 Action in another state or federal court.
10-22-55 Ancillary remedies and proceedings.
10-22-56 Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
10-22-57 Defenses--Reassessment--Judgment for correct amount due.
10-22-58 Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
10-22-59 Reciprocal enforcement of tax liability with other states--Proof of authority.
10-22-60 Taxes, penalties, and interest subject to reciprocal enforcement.
10-22-61 Attorney general authorized to bring action in other states.
10-22-62 Applicability of chapter.
10-22-1. Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mobile home tax list. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full before December first, a penalty of five dollars shall be added each year to the delinquent taxes and a notice published of the delinquent taxes. The notice shall be published in the official newspapers of the county during the week preceding the third Monday in December.
Source: SL 1945, ch 326, § 3; SDC Supp 1960, § 57.1014-1 (2); SL 1992, ch 80, § 173; SL 2000; ch 47, § 2; SL 2012, ch 61, § 3; SL 2018, ch 63, § 34.
10-22-2. Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
During the week preceding the third Monday in December in each year, the treasurer shall publish in each of the official newspapers of the county, the name of each person whose mobile home taxes or taxes on a building on a leased site are delinquent. The notice shall contain the name of each taxpayer owing delinquent mobile home taxes or delinquent taxes on a building on a leased site and the amount, including interest and penalty, remaining unpaid. The notice does not need to include the name of any delinquent taxpayer known to the treasurer to be deceased. The treasurer shall charge and collect in addition to the taxes, penalty, and interest, the sum of one dollar against each person whose name appears in the publication. The treasurer shall deposit the money collected into the county general fund. The county shall pay the publisher of the notice the sum of thirty-three cents for each name appearing in the notice.
Source: SL 1945, ch 326, § 4; SDC Supp 1960, § 57.1014-1 (3); SL 1961, ch 443; SL 1972, ch 62; SL 1976, ch 93; SL 1984, ch 73, § 1; SL 1992, ch 80, § 174; SL 2000, ch 47, § 3; SL 2018, ch 63, § 35.
10-22-5. Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.
Source: SL 1901, ch 47, § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1972, ch 61, § 1; SL 1982, ch 96, § 1; SL 1992, ch 80, § 177; SL 2018, ch 63, § 36.
10-22-7. Warrant to treasurer for amount deducted from claim against county.
If the county auditor deducts or applies any amount to taxes pursuant to § 10-22-5, the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: "Issued in payment (or part payment) of delinquent taxes of ________," giving the name of the person whose delinquent taxes were paid or partly paid.
Source: SL 1901, ch 47, § 2; RPolC 1903, § 2187; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1992, ch 80, § 179; SL 2018, ch 63, § 37.
10-22-8. Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent when requested by any county commissioner or sheriff of the county.
Source: SL 1945, ch 326, § 6; SDC Supp 1960, § 57.1014-1 (5); SL 1992, ch 80, § 180; SL 2018, ch 63, § 38.
10-22-9. Form of treasurer's distress warrant.
A treasurer's distress warrant shall be addressed to the sheriff of the county and shall be in substantially the following form:
I hereby certify that the mobile home taxes or taxes on a building on a leased site for the year ________, assessed against ________ in the sum of ________ dollars, are unpaid, and I request the taxes to be collected, and authorize and direct the sheriff of this county to proceed with the collection of the taxes.
Given under my hand this ______ day of ________, 20 ______.
__________ Treasurer of _______ county
Source: SL 1915, ch 296; § 4; RC 1919, § 6774; SDC 1939, § 57.1015; SL 1992, ch 80, § 181; SL 2018, ch 63, § 39.
10-22-10. Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
The treasurer shall issue and deliver the distress warrant to the sheriff. The distress warrant constitutes the sheriff's authority and the sheriff shall immediately proceed to execute the distress warrant. The sheriff shall collect the tax by seizure of personal property of the person in an amount sufficient to pay the tax, with accrued penalty and interest, if any, and all accruing costs.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 40.
10-22-11. Exemption from seizure limited to property absolutely exempt.
No property is exempt from the seizure except personal property absolutely exempt from execution.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 41.
10-22-12. Failure of sheriff to execute distress warrant as nonfeasance in office.
The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with the provisions of §§ 10-22-14 to 10-22-27, inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in § 10-22-13.
Source: SL 1939, ch 285, § 1; SDC Supp 1960, § 57.1016-1; SL 1992, ch 80, § 182; SL 2018, ch 63, § 42.
10-22-13. Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in § 10-22-12, the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special proceeding in the circuit court for the county. The proceeding shall be instituted by petition of the state's attorney to the circuit court who shall issue an order fixing the time and location of a hearing on the petition. The order and copy of the petition shall be served upon the sheriff not less than ten days before the date fixed for hearing. If the court finds the sheriff guilty of nonfeasance of office as defined in § 10-22-12, the court shall, by appropriate order, remove the sheriff from office and the vacancy shall be filled as provided by law.
Source: SL 1939, ch 285, § 2; SDC Supp 1960, § 57.1016-1; SL 1992, ch 80, § 183; SL 2018, ch 63, § 43.
10-22-14. Sheriff to check records for encumbrances against property.
Before seizing any property the sheriff shall ascertain from the records in the office of the register of deeds:
(1) The amount of any mortgages, conditional sales contracts, or other liens upon the property; and
(2) The names and addresses of the lienholders.
Source: SL 1915, ch 246, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 44.
10-22-15. Seizure of unencumbered before encumbered property--Priority of tax lien.
In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the taxes due from unencumbered property. Any unpaid mobile home taxes or taxes on a building on a leased site shall be a first lien on the mobile home or building on a leased site. This tax lien has a priority over any other lien including a lien that was attached before the tax lien. Nothing provided in this section prevents the sheriff from first seizing an encumbered mobile home or building on a leased site for which the delinquent taxes are based.
Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 45.
10-22-16. Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
The distress warrant shall be executed by service of a copy of the distress warrant with a notice of the levy upon the owner of the property. If the owner cannot be served in person, the sheriff may mail the distress warrant to the last known address of the owner. If the owner cannot be found, nor any address of the owner be ascertained, then the distress warrant and the notice of levy shall be posted on the bulletin board at the front door of the courthouse of the county.
Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 46.
10-22-17. Seizure without moving property--Notice filed with register of deeds.
If the property consists of bulky materials or property which cannot be practicably or conveniently moved, the sheriff may hold and sell the materials and property at the place where it is located. In this case, the sheriff, in addition to the service and notice specified in § 10-22-16, shall file a copy of the notice of levy in the office of the register of deeds of the county, stating:
(1) The name of the person against whom the distress warrant was issued;
(2) The description of the property;
(3) The amount of the tax claim; and
(4) A description of the real property where the property is located.
Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 47.
10-22-18. Notice of sale of property--Contents--Posting and mailing.
The sheriff shall fix a time and location for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The location for the sale may be at any public location within the county or where the property is located in the case of bulky material or property incapable of being conveniently moved. Notice of the sale shall be given by posting the notice in three public locations in the county, at least ten days before the date of the sale. The notice shall state:
(1) The time and location of the sale;
(2) The name of the person against whom the distress warrant was issued;
(3) A description of the property; and
(4) The amount of the tax claim.
The notice shall identify the particular taxes for which the sale is to be made and also refer to the distress warrant under which the sale is to be held. A copy of the notice shall also be mailed to any lienholder of record at the address as shown by the lien of record. If no address appears in a lien of record, mailing of notice is not required. The failure to mail notice does not invalidate the sale. However, the lienholder does have recourse against the sheriff for any damage the lienholder may show.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 48.
10-22-19. Release of property seized on payment of taxes to sheriff.
If the property owner, or any person interested, or anyone on the owner's behalf pays to the sheriff the amount of the tax with the interest, penalty, and other costs due after the property has been seized and before the sale, the levy or seizure is abated. The property shall be released to the owner, at the location the property is located, and receipt shall be given for the taxes paid.
Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 49.
10-22-20. Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate receipt shall be filed with the treasurer. The treasurer shall remove the tax from the tax list in the office and enter the date and number of the sheriff's receipt. The treasurer shall issue a regular tax receipt for the full amount and promptly deliver the receipt to the tax debtor.
Source: SL 1915, ch 296, § 7; SL 1917, ch 133, § 4; RC 1919, § 6777; SDC 1939, § 57.1016; SL 1992, ch 80, § 184; SL 2018, ch 63, § 50.
10-22-21. Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
If the tax, penalty, interest, and other costs are not paid before the time fixed for sale, the sheriff shall sell the property, or as much of the property as necessary, at the time and location in the notice at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a certificate of sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. The certificate of sale shall be accepted as evidence of the title by all public officials, courts, and departments of the state or any of its political subdivisions.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 51.
10-22-22. Adjournment of sale--Notice.
The sheriff may adjourn the sale for a period not to exceed three days, and shall adjourn at least once if there are no bidders. The adjournment shall be made by public announcement at the time and location of the sale and by posting a notice of the adjournment at the time and location of the sale.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 52.
10-22-23. Return of property if not sold--Taxes remain unpaid.
If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 53.
10-22-24. Sheriff's return on distress warrant--Contents.
The sheriff shall submit a return to the treasurer on each distress warrant as soon as executed, and at least within six months after date of issue of the distress warrant, stating the amounts, if any, that have been collected upon the distress warrant. After the sheriff has completed a diligent search and no property is found to collect for the distress warrant, the sheriff shall report the number of miles actually and necessarily traveled in executing each distress warrant and the number of distress warrants executed on each trip. If a sale was made under any distress warrant, the sheriff shall show the procedure of serving the distress warrant, including the giving of notice as required, the time and location of the sale, the name of each purchaser, the amount bid and paid by each purchaser, and the property sold to each purchaser.
Source: SL 1915, ch 296, § 6; SL 1917, ch 133, § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 54.
10-22-25. Payment to treasurer of amount collected by sheriff--Receipt.
When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received.
Source: SL 1915, ch 296, § 6; SL 1917, ch 133, § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 55.
10-22-26. Uncollected balance remains collectible--Subsequent remedies.
The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be issued for the balance due or other remedies for collection may be invoked.
Source: SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 56.
10-22-27. Surplus returned to owner--Deposit in county general fund if owner cannot be found.
Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
10-22-28. Sheriff's Fees--Costs--Collection of taxes.
The sheriff is allowed the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and necessary costs for each sale. The fees and costs shall be collected from the tax debtor or the tax debtor's property. The sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, equal to fifty dollars or six percent of the amount of tax and interest due, whichever is more. The fees and costs collected pursuant to this section shall be deposited in the county general fund. The sheriff shall receive from the county mileage for each mile actually and necessarily traveled at the rate provided by law.
Source: SDC 1939, § 57.1018; SL 1998, ch 64, § 1; SL 2018, ch 63, § 58; SL 2020, ch 34, § 1.
10-22-30. Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectible and the treasurer shall place the taxes on the uncollectible list. A distress warrant may be reissued for the taxes by the order of the board of county commissioners or on written demand of the sheriff. The treasurer does not need to make an additional effort to collect any mobile home taxes or taxes on a building on a leased site declared to be uncollectible until it is determined either by the board of county commissioners or the treasurer that the tax has become or may become collectible.
Source: SL 1915, ch 296, § 11; SL 1917, ch 133, § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63, § 60.
10-22-33. Distress warrants required for all taxes not declared uncollectible.
The treasurer shall issue distress warrants covering all taxes not declared uncollectible unless other remedies are pursued for the collection of the taxes as provided by law.
Source: SL 1915, ch 296, § 11; SL 1917, ch 133, § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63, § 63.
10-22-53. Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.
Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 1992, ch 80, § 201; SL 2018, ch 63, § 64.
10-22-54. Action in another state or federal court.
The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts.
Source: SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 65.
10-22-55. Ancillary remedies and proceedings.
The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under § 10-22-53 or 10-22-54 may be brought.
Source: SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 66.
10-22-56. Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute.
Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 67.
10-22-57. Defenses--Reassessment--Judgment for correct amount due.
In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes are delinquent. If, in the court's opinion, the assessment or any subsequent proceeding is void or is voidable by the omission or commission of any act required or prohibited, the court shall reassess the property or order the property to be reassessed by the director of equalization acting at the time of the order. The court shall render judgment for the correct amount of taxes due from the defendant for that year or years.
Source: SL 1915, ch 296, § 13; RC 1919, § 6823; SDC 1939, § 57.1027; SL 1989, ch. 82, § 41; SL 1992, ch 80, § 202; SL 2018, ch 63, § 68.
10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.
Source: SDC 1939, § 57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, § 3; SL 1992, ch 80, § 203; SL 2018, ch 63, § 69.
10-22-59. Reciprocal enforcement of tax liability with other states--Proof of authority.
The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority.
Source: SL 1953, ch 478, § 1; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 70.
10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.
The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:
(1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2) Any and all penalties lawfully imposed pursuant to a taxing statute; and
(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
Source: SL 1953, ch 478, § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 71.
10-22-61. Attorney general authorized to bring action in other states.
The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state.
Source: SL 1953, ch 478, § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 72.
10-22-62. Applicability of chapter.
The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.
Source: SL 1989, ch 85, § 4; SL 2018, ch 63, § 73; SL 2021, ch 44, § 44.
