S.D. Codified Laws § 10-4-2.7

Current through the 2024 Legislative Session

Section 10-4-2.7 - Manufactured home reclassified as exempt

If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer.

SDCL 10-4-2.7

SL 2018, ch 59, § 6.

Added by S.L. 2018, ch. 59,s. 6, eff. 7/1/2018.