South Dakota § 10-22-15 - Seizure of unencumbered before encumbered property--Priority of tax lien.
Full text of South Dakota South Dakota Codified Laws § 10-22-15 — Seizure of unencumbered before encumbered property--Priority of tax lien., with citation guidance and answers to common questions.
§ 10-22-15. Seizure of unencumbered before encumbered property--Priority of tax lien.
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 taxes due from unencumbered property. Any unpaid mobile home taxes or taxes on a building on a leased site shall be a first lien on the mobile home or building on a leased site. This tax lien has a priority over any other lien including a lien that was attached before the tax lien. Nothing provided in this section prevents the sheriff from first seizing an encumbered mobile home or building on a leased site for which the delinquent taxes are based.
Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 45.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-22-15
What does South Dakota Codified Laws § 10-22-15 cover?
Section 10-22-15 ("Seizure of unencumbered before encumbered property--Priority of tax lien.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-22-15?
A common citation format is "South Dakota Codified Laws § 10-22-15" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-22-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.