STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

July 20, 1966

James W. Donahoe
Clay County State’s Attorney
Vermillion, South Dakota 57069

OFFICIAL OPINION NO. 67-68 pg. 5

Taxation. “Long Arm” statute and county property taxes owned by a non-resident.

You have requested an official opinion of this office based on the following factual situation:

"X, a non-resident, had certain personal property located in Clay County which was duly assessed and taxed. No tax was collected on this property and X has subsequently removed it and has no other property located in the state. X is now a resident of the state of A."

Two questions are presented:

"1. Can an action be commenced under the 'Long Arm statute, Ch. 163 of the 1965 Session Laws?"

I am of the opinion that an action can be commenced under Ch. 163 of the 1965 Session Laws used in conjunction with SDC 1960 Supp. 57.1026.

Chapter 163 of the 1965 Session Laws provides in part as follows:

"Section 2. Subject to jurisdiction. Any person is subject to the jurisdiction of the courts of this state as to any cause of action arising from the doing personally, through an employee, or through an agent, of any of the following acts: (3) the ownership, use, or possession of any property, or of any interest therein, situated within this state. "

SDC 1960 Supp. 57.1026 provides as follows:

"When any personal taxes heretofore or hereafter levied shall stand charged against any person, and the same shall not be paid within the time prescribed by law, the county treasurer whose duty it is to collect such taxes, in addition to any other remedy provided by law for the collection of such personal taxes, is expressly authorized to enforce the collection thereof by a civil action in the Circuit Court of his county, in his name as such treasurer, against such person for the recovery of such unpaid taxes. The venue of such action shall remain in the county where the tax is of record regardless of the residence of the parties and such action may be so maintained against nonresidents of the state. The county treasurer may also, upon securing approval of the board of county commissioners institute and maintain such an action in another state or in the federal courts, at his election. . . "

"When any person having delinquent personal property 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, shall be authorized to employ assistance outside of this state to collect such delinquent taxes, and to pay out of the funds of the county for such collection services a commission of not to exceed…”

"2. If an action can be commenced, can service be made publication and certified mail or must it be done by personal service?"

This question can be answered by quoting Section 3, Chapter 163, Session Laws of 1965. "Service of process upon the persons subject to this act may be made by service outside this state in the same manner provided for service within this state with the same force and effect as though service had been made within this state." It should be noted that after July 1, 1966, the South Dakota Rules of Civil Procedure will be effective and will govern the standards necessary for service "within" the state.