South Dakota Statutes

§ 10-21-36 — Manufactured home on site for certain short time period exempt from taxes.

South Dakota·Title 10 TAXATION·Ch. 10-21 PAYMENT AND RECEIPT OF PROPERTY 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.

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South Dakota § 10-21-36 (Manufactured home on site for certain short time period exempt from taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1999, ch 45, § 1; SDCL

Nearby Sections

15
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