503. SEIZURE OF PROPERTY.

In addition to all other remedies provided for in this Chapter, whenever the Tax Commission determines that taxes, interest, or penalties are owed by a taxpayer and are delinquent, and that delay may prejudice the recovery of such overdue taxes, interest, or penalties, the Commission may apply to the Tribal Court for issuance of a distress warrant authorizing the seizure of any personal property and real property located within the Reservation and belonging to the taxpayer, except exempt property as listed in Section 506. Such application for a distress warrant may be made without notice to the delinquent taxpayer. The Tribal Court shall forthwith issue the distress warrant unless the Court finds (a) that there is no basis whatsoever for the determination by the Commission that delay may prejudice the recovery of such overdue taxes, interest, or penalties. Seizure pursuant to the distress warrant may be carried out by a member, employee, or agent of the Tax Commission, when accompanied by a law enforcement officer of the Tribe or the Bureau of Indian Affairs. Within ten days of such seizure, the Tax Commission shall cause an action to be filed in the Tribal Court or other court of competent jurisdiction against such property alleging the nonpayment of tax or other lawful reason for such seizure and forfeiture. Upon proof, the Court shall order such property forfeited for non-payment of taxes and title thereto vested in the Rosebud Sioux Tribe. Any person claiming ownership, the right to possession, or other interest is such seized property may intervene in such court action and raise any defenses that he may have, and any such person shall be served with process if he is known prior to the beginning of the action. Any such person may redeem seized property at any time prior to the entry of a final judgment of forfeiture by depositing with the court all taxes, penalties, interest, attorney’s fees and expenses and other fees or charges assessed against or owed by the taxpayer.