Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - PAYMENT AND RECEIPT OF PROPERTY TAXES
Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy-Taxes to be paid in full

S.D. Codified Laws § 10-21-38

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-21-38 - Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy-Taxes to be paid in full

If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.

SDCL 10-21-38

SL 1999, ch 45, § 3; SDCL § 10-6-72; SL 2018, ch 59, § 3.
Amended by S.L. 2018, ch. 59,s. 3, eff. 7/1/2018.