S.D. Codified Laws § 10-21-39

Current with legislation signed by the governor on or before 3/6/2024
Section 10-21-39 - No taxes due on manufactured home in dealer's inventory

No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).

SDCL 10-21-39

SL 1999, ch 45, § 8; SDCL 10-6-73.