Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has movedfrom state--Commission.
10-22-58. Employment of assistance outside state for collection from taxpayer who has moved from state--Commission. When any person having delinquent mobile home taxes charged against him leaves the state and establishes residence outside the state, the board of county commissioners of the county wherein such taxes were levied, may employ assistance outside of this state to collect such delinquent taxes, and may pay out of the funds of the county for such collection services a commission of not to exceed fifty percent.
Source: SDC 1939, § 57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, § 3; SL 1992, ch 80, § 203.