Section 21-10-21 - Tax assessed against house of ill fame on issuance of permanent injunction--Time ofassessment--Sheriff's duty if assessment not made.
21-10-21. Tax assessed against house of ill fame on issuance of permanent injunction--Time of assessment--Sheriff's duty if assessment not made. Whenever a permanent injunction issues against any person for maintaining a nuisance as defined in § 21-10-10, or against any owner or agent of the building kept or used for the purposes prohibited by said section, the court shall order assessed against said building and the ground upon which the same is located, and against the person or persons maintaining said nuisance, and the owner or agent of said premises, a tax of three hundred dollars. The assessment of said tax shall be made by the director of equalization of the county in which the nuisance exists, or his deputies and shall be made within three months from the date of the granting of the permanent injunction. In case the director shall fail or neglect to make said assessment, the same shall be made by the sheriff of the county and a return of said assessment shall be made to the county treasurer.
Source: SL 1913, ch 123, § 8; RC 1919, § 2085; SDC 1939 & Supp 1960, § 37.4807.