{"data":{"id":"us-sd/sdcl-10-22-12","jurisdiction":"us-sd","citation":"SDCL § 10-22-12","heading":"Failure of sheriff to execute distress warrant as nonfeasance in office.","body":"The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with the provisions of §§ 10-22-14 to 10-22-27, inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in § 10-22-13.","path":["TITLE 10. TAXATION","CHAPTER 10-22. COLLECTION OF DELINQUENT PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-22-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"de4da4695d7e7b5bc3a404e88eb96c552a54e40985192f70eb01bac65fc27248","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-22-11","next":"us-sd/sdcl-10-22-13"},"notice":"GroundRules: Original legal text. Not legal advice."}