South Dakota Statutes
§ 10-21-36 — Manufactured home on site for certain short time period exempt from taxes.
South Dakota § 10-21-36
This text of South Dakota § 10-21-36 (Manufactured home on site for certain short time period exempt from taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-21-36 (2026).
Text
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.
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Legislative History
SL 1999, ch 45, § 1; SDCL
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Bluebook (online)
South Dakota § 10-21-36, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-36.