Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-2.1 - Improvements on leased sites taxed as real property-Collection of delinquent taxes

S.D. Codified Laws § 10-4-2.1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-4-2.1 - Improvements on leased sites taxed as real property-Collection of delinquent taxes

Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22.

SDCL 10-4-2.1

SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.