Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 9 - ASSESSMENT OF MOBILE HOMES
Section 10-9-11 - Decalcomania issued to taxpayer-Display on mobile home-Failure to display, alteration and wrongful use as petty offense

S.D. Codified Laws § 10-9-11

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Current through the 2024 Legislative Session
Section 10-9-11 - Decalcomania issued to taxpayer-Display on mobile home-Failure to display, alteration and wrongful use as petty offense

Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.

SDCL 10-9-11

SL 1961, ch 450, § 14; SL 1965, ch 294, § 4; SL 1974, ch 88, § 1; SL 1982, ch 86, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.