South Dakota § 21-54-21 Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.

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 § 21-54-21

Title 21JUDICIAL REMEDIES

Ch. 21-53FORECLOSURE OF PERSONAL PROPERTY LIENS AND PLEDGES BY ADVERTISEMENT

This text of South Dakota § 21-54-21 (Abatement of taxes on mobile home or manufactured home upon filing of affidavit and surrender of title.) 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 § 21-54-21 (2026).

Text

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.

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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.