South Dakota Statutes
§ 21-54-21 — Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.
South Dakota·Title 21 JUDICIAL REMEDIES·Ch. 21-53 FORECLOSURE OF PERSONAL PROPERTY LIENS AND PLEDGES BY ADVERTISEMENT
The county treasurer shall deliver the affidavit filed pursuant to § 21-54-20 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home pursuant to the provisions of § 21-54-19 . However, if the owner of the real property failed to timely surrender the title to the county treasurer, the board may not abate any taxes owed on the mobile home or manufactured home.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 21-54-21 (Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2015, ch 125, § 2.
Nearby Sections
15
§ 21-1-11
Repealed§ 21-1-13
Repealed§ 21-1-13.2
Application of interest statutes.§ 21-1-14
Liability of issuer of bad check for collection costs--Costs included in restitution award.§ 21-1-15
Definitions.§ 21-1-3
Damages to be reasonable.