CHAPTER 10-56
COLLECTION OF DELINQUENT TAXES
10-56-1 Taxes to which procedures apply.
10-56-2 Issuance of distress warrant by county treasurer on request.
10-56-3 Form of distress warrant.
10-56-4 Execution of distress warrant by sheriff.
10-56-5 Seizure of property--Exempt property.
10-56-6 Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
10-56-7 Proceedings against sheriff for nonfeasance of office.
10-56-8 Determination of liens--Procurement of assessment blank.
10-56-9 Seizure of property--Unencumbered property seized first.
10-56-10 Service of distress warrant--Notice of levy.
10-56-11 Sale of property which cannot be moved--Filing of notice of levy.
10-56-12 Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
10-56-13 Payment of tax before sale--Release of property to owner.
10-56-14 Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
10-56-15 Sale of property at public auction to highest bidder--Transfer of title.
10-56-16 Adjournment of sale if no bidders.
10-56-17 Property not sold for want of bidders--Return.
10-56-18 Returns of sheriff on distress warrants--Contents of returns.
10-56-19 Amount collected turned over to county treasurer.
10-56-20 Balance due on tax after sheriff's collections--Remedies for collection.
10-56-21 Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
10-56-22 Sheriff's Fees--Costs--Collection of taxes.
10-56-23 Fees, costs and mileage of sheriff--Certified list--Payment as claim.
10-56-24 Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
10-56-25 Execution of distress warrant for licenses or tags.
10-56-26 Disposition of seized plates or tags.
10-56-1. Taxes to which procedures apply.
The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-47B, 10-50, 10-52, 32-3, 32-5, and 32-5B and §§ 50-11-19 and 50-4-13 to 50-4-17, inclusive.
Source: SL 1982, ch 107, § 1; SL 1983, ch 102; SL 1983, ch 103, § 1; SL 1983, ch 104, § 1; SL 1984, ch 102, § 16; SL 1985, ch 241; SL 1989, ch 117, §§ 74-76; SL 2000, ch 144, § 2.
10-56-2. Issuance of distress warrant by county treasurer on request.
If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent.
Source: SL 1982, ch 107, § 2; SL 1983, ch 103, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 116; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-56-3. Form of distress warrant.
A county treasurer's distress warrant shall be addressed to the sheriff and be in substantially the following form:
I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and direct the sheriff of this county to proceed immediately to collect the taxes.
Given under my hand this ________________ day of ______, 20__.
__________ County Treasurer of _______ county
Source: SL 1982, ch 107, § 3.
10-56-4. Execution of distress warrant by sheriff.
The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person's property in an amount sufficient to pay the tax, with any accrued penalty and interest, and all accruing costs, where the property may be found in the county.
Source: SL 1982, ch 107, § 4.
10-56-5. Seizure of property--Exempt property.
No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45.
Source: SL 1982, ch 107, § 5.
10-56-6. Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
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.
Source: SL 1982, ch 107, § 6; SL 2008, ch 37, § 117.
10-56-7. Proceedings against sheriff for nonfeasance of office.
If any sheriff fails to proceed in the collection of delinquent taxes as provided by § 10-56-6, the state's attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings in the circuit court for that county. The special proceeding shall be instituted by petition of the state's attorney or the attorney general to the circuit court. The court shall issue its order fixing the time and place of the hearing on the petition. The order and a copy of the petition shall be served upon the sheriff not less than ten days prior to the date fixed for hearing. Upon such hearing, if the court finds that the sheriff has been guilty of nonfeasance of office as defined in § 10-56-6, it shall remove that sheriff from office by appropriate order.
Source: SL 1982, ch 107, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-56-8. Determination of liens--Procurement of assessment blank.
Before seizing any property, the sheriff shall ascertain from the records of the Office of the Register of Deeds, the amount of any mortgages, conditional sales contracts, or other liens upon the property, and also the names and addresses of the lien holders. If the assessment blank is on file with the county auditor, the sheriff shall procure a copy from the county auditor of the assessment blank upon which the tax is based.
Source: SL 1982, ch 107, § 8; SL 2008, ch 37, § 118.
10-56-9. Seizure of property--Unencumbered property seized first.
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 tax from unencumbered property.
Source: SL 1982, ch 107, § 9; SL 2008, ch 37, § 119.
10-56-10. Service of distress warrant--Notice of levy.
The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to § 17-3-1.
Source: SL 1982, ch 107, § 10; SL 2008, ch 37, § 120.
10-56-11. Sale of property which cannot be moved--Filing of notice of levy.
If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in § 10-56-10, the sheriff shall file a copy of his notice of levy in the Office of the Register of Deeds of the county, along with the name of the person against whom the distress warrant was issued, the description of the property, the amount of the tax claim and a description of the real estate where the property is located.
Source: SL 1982, ch 107, § 11.
10-56-12. Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where the property is located if the property cannot be conveniently moved. Notice of the sale shall be given by posting the notice in three public places in the county, at least ten days before the date of the sale. The notice shall state the time and place of the sale, the name of the person against whom the distress warrant was issued, a description of the property, and the amount of the tax claim. The notice shall identify the particular taxes for which the sale is to be made and shall refer to the warrant under which the sale is to be held. Copies of the notice shall also be mailed to all encumbrancers of record at their addresses shown in the encumbrances. If no address appears in the encumbrances, mailing the notice is not required. The failure to mail notice does not invalidate the sale, but the encumbrancer has recourse against the sheriff for any damage the encumbrancer may show.
Source: SL 1982, ch 107, § 12; SL 2008, ch 37, § 121.
10-56-13. Payment of tax before sale--Release of property to owner.
If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.
Source: SL 1982, ch 107, § 13; SL 2008, ch 37, § 122.
10-56-14. Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor.
Source: SL 1982, ch 107, § 14; SL 2008, ch 37, § 123.
10-56-15. Sale of property at public auction to highest bidder--Transfer of title.
If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed 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 bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title.
Source: SL 1982, ch 107, § 15.
10-56-16. Adjournment of sale if no bidders.
The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place.
Source: SL 1982, ch 107, § 16.
10-56-17. Property not sold for want of bidders--Return.
If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid.
Source: SL 1982, ch 107, § 17; SL 2008, ch 37, § 124.
10-56-18. Returns of sheriff on distress warrants--Contents of returns.
The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or that, upon diligent search, no property could be found to collect the tax. The returns shall show the number of miles actually and necessarily traveled in executing each warrant and the number of warrants executed on each trip. If a sale was made under any warrant, the sheriff shall show the procedure used for the sale, including the giving of notice as required and the time and place of the sale, names, amounts bid and paid by purchasers, and the property sold to each.
Source: SL 1982, ch 107, § 18; SL 2008, ch 37, § 125.
10-56-19. Amount collected turned over to county treasurer.
At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same.
Source: SL 1982, ch 107, § 19.
10-56-20. Balance due on tax after sheriff's collections--Remedies for collection.
The balance remaining due on any tax after deducting the net collections made by the sheriff, as shown by his return on the warrant, shall remain collectible as a tax with the same force and effect as before the warrant was issued, and subsequent distress warrants may be issued therefor or other remedies for collection invoked.
Source: SL 1982, ch 107, § 20.
10-56-21. Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.
Source: SL 1982, ch 107, § 21; SL 2008, ch 37, § 126.
10-56-22. Sheriff's Fees--Costs--Collection of taxes.
The sheriff shall collect 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 the necessary costs of distress and 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. All fees and costs collected, shall be credited to the general fund of the county.
Source: SL 1982, ch 107, § 22; SL 2008, ch 37, § 127; SL 2008, ch 57, § 1; SL 2020, ch 34, § 2.
10-56-23. Fees, costs and mileage of sheriff--Certified list--Payment as claim.
On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in § 10-56-22, and the sheriff shall file this list with the county auditor as a bill against the county to be audited and paid as other claims against the county.
Source: SL 1982, ch 107, § 23.
10-56-24. Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9, if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 with an insufficient funds or no account check . If the check is not honored pursuant to § 57A-3-422 and is not made good within ten days, the county treasurer shall report the matter to the state's attorney for prosecution.
Source: SL 1983, ch 104, § 2; SL 2000, ch 144, § 3.
10-56-25. Execution of distress warrant for licenses or tags.
Upon receipt of a distress warrant issued pursuant to § 10-56-24, the sheriff shall immediately seize the license plates or tags.
Source: SL 1983, ch 104, § 3.
