Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 56 - Collection Of Delinquent Taxes > Section 10-56-9 - Seizure of property--Unencumbered property seized first.

Section 10-56-9 - Seizure of property--Unencumbered property seized first.

10-56-9. Seizure of property--Unencumbered property seized first. 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.

Source: SL 1982, ch 107, § 9; SL 2008, ch 37, § 119.