South Dakota § 13-13-73.1 Real property valuation of manufactured homes to be excluded from calculation.

South Dakota Statutes

§ 13-13-73.1 — Real property valuation of manufactured homes to be excluded from calculation.

South Dakota § 13-13-73.1

Title 13EDUCATION

Ch. 13-12GENERAL STATE AID TO SCHOOLS

This text of South Dakota § 13-13-73.1 (Real property valuation of manufactured homes to be excluded from calculation.) 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 § 13-13-73.1 (2026).

Text

The Department of Revenue shall exclude the real property valuation of manufactured homes, considered as real estate pursuant to § 10-4-2.4 , and manufactured homes, converted to real estate after July 1, 1999, when computing local effort pursuant to §§ 13-13-10.1 and 13-37-35.1 for the purpose of the state aid to education formula. The county auditor shall also exclude such real estate value when computing the tax levy for school purposes. However, such manufactured homes shall continue to be subject to each tax levy.

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The Department of Revenue shall exclude the real property valuation of manufactured homes, considered as real estate pursuant to § 10-4-2.4 , and manufactured homes, converted to real estate after July 1, 1999, when computing local effort pursuant to §§ 13-13-10.1 and 13-37-35.1 for the purpose of the state aid to education formula. The county auditor shall also exclude such real estate value when computing the tax levy for school purposes. However, such manufactured homes shall continue to be subject to each tax levy.