S.D. Codified Laws § 21-54-19
Current through the 2024 Legislative Session
The county treasurer shall deliver the affidavit filed pursuant to § 21-54-18 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home.
SDCL 21-54-19