South Dakota Statutes
§ 10-4-2.4 — Manufactured homes and mobile homes as real property.
South Dakota § 10-4-2.4
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)
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.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-4-2.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-2.4.