40-37-17. Collection and payment to district of control district taxes--Credit to control district fund.The proper tax collecting officials shall collect all predator control district taxes, together with interest and penalty thereon, if any, in the same manner as the general taxes are collected, and shall pay over to the predator control district secretary-treasurer on the tenth day of each month all taxes so collected during the preceding month, with interest and penalties collected thereon. The district secretary-treasurer forthwith shall enter these receipts to the credit of the predator control district fund. In addition, such tax may be enforced and collected by distress and sale of the livestock of such person in the same manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22. Source: SL 1974, ch 275, §18; SL 1975, ch 262; SL 1992, ch 80, §217.
South Dakota Legal Code