Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - PAYMENT AND RECEIPT OF PROPERTY TAXES
Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes

S.D. Codified Laws § 10-21-36

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Current through the 2024 Legislative Session
Section 10-21-36 - Manufactured home on site for certain short time period exempt from taxes

If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.

SDCL 10-21-36

SL 1999, ch 45, §1; SDCL 10-6-70.