South Dakota Statutes
§ 10-9-8 — Proration of tax on mobile homes taxable for part of year.
South Dakota § 10-9-8
This text of South Dakota § 10-9-8 (Proration of tax on mobile homes taxable for part of year.) 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 § 10-9-8 (2026).
Text
Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.
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Legislative History
SL 1961, ch 450, § 5.
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 § 10-9-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-9-8.