South Dakota Statutes
§ 10-21-38 — Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.
If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.
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South Dakota § 10-21-38 (Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1999, ch 45, § 3; SDCL §
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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