10-22-12. Failure of sheriff to execute distress warrant as nonfeasance in office.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. Source: SL 1939, ch 285, §1; SDC Supp 1960, §57.1016-1; SL 1992, ch 80, §182; SL 2018, ch 63, §42.
South Dakota Legal Code