SDCL § 10-56-8: Determination of liens--Procurement of assessment blank.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-56. COLLECTION OF DELINQUENT TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON