South Dakota Statutes
§ 10-9-2 — Assessment and taxation in lieu of other taxes--Exceptions.
All mobile homes, as defined in § 10-9-1 , shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.
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South Dakota § 10-9-2 (Assessment and taxation in lieu of other taxes--Exceptions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
First Federal Savings Bank v. Trolinger
441 N.W.2d 215 (South Dakota Supreme Court, 1989)
Legislative History
SL 1961, ch 450, § 2; SL 1974, ch 92, § 1; SL 1979, ch 18, § 2; SL 1980, ch 75, § 1.
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.