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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-56-10: Service of distress warrant--Notice of levy.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-56. COLLECTION OF DELINQUENT TAXES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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