S.D. Codified Laws § 10-22-62
Current with legislation signed by the governor on or before 3/6/2024
The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.
SDCL 10-22-62