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

SDCL § 10-56-9: Seizure of property--Unencumbered property seized first.

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

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.

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

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