S.D. Codified Laws § 10-22-8

Current through the 2024 Legislative Session

Section 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.

SDCL 10-22-8

SL 1945, ch 326, § 6; SDC Supp 1960, § 57.1014-1 (5); SL 1992, ch 80, § 180; SL 2018, ch 63, § 38.

Amended by S.L. 2018, ch. 63,s. 38, eff. 7/1/2018.