S.D. Codified Laws § 10-22-26
Current with legislation signed by the governor on or before 3/6/2024
The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be issued for the balance due or other remedies for collection may be invoked.
SDCL 10-22-26