South Dakota Statutes
§ 10-4-2.1 — Improvements on leased sites taxed as real property--Collection of delinquent taxes.
South Dakota § 10-4-2.1
This text of South Dakota § 10-4-2.1 (Improvements on leased sites taxed as real property--Collection of delinquent 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 § 10-4-2.1 (2026).
Text
Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22 .
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Related
Tax Appeal of Logan and Associates v. Butte County
331 N.W.2d 281 (South Dakota Supreme Court, 1983)
PICKEREL LAKE v. DAY COUNTY, SOUTH DAKOTA
2020 S.D. 72 (South Dakota Supreme Court, 2020)
Legislative History
SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.
Nearby Sections
15
§ 10-1-1.1
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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-2.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-2.1.