South Dakota Statutes

§ 10-4-2.4 — Manufactured homes and mobile homes as real property.

South Dakota § 10-4-2.4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-2.4 (Manufactured homes and mobile homes as real property.) 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 § 10-4-2.4 (2026).

Text

Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1 . This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1 .

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Related

Rushmore Shadows, LLC v. Pennington County Board of Equalization
2013 SD 73 (South Dakota Supreme Court, 2013)
3 case citations

Legislative History

SL 1997, ch 52, § 1; SL 1998, ch 49, § 1; SL 1999, ch 83, §§ 2, 4, 7, 10; SL 2015, ch 61, § 1; SL 2025, ch 44, § 2.

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Bluebook (online)
South Dakota § 10-4-2.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-2.4.