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South Dakota Codified Laws
Title 10
Chapter 10-9
S.D. Codified Laws ch. 10-9
Assessment of Mobile Homes
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10-9-1
Mobile home defined.
10-9-2
Assessment and taxation in lieu of other taxes--Exceptions.
10-9-3
Annual listing of mobile home with county director--Information and copy of title furnished.
10-9-3.1
Listing of mobile home on sale by dealer--Notation of taxes paid.
10-9-3.2
Affidavit of taxes paid and registration of mobile home required for transfer of title.
10-9-4
Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
10-9-5
Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
10-9-6
Repealed
Repealed
10-9-7
Valuation of mobile homes.
10-9-8
Proration of tax on mobile homes taxable for part of year.
10-9-9
Levy of tax by application of mill rate.
10-9-10
Tax immediately payable--Deferred payment--Action on delinquencies.
10-9-10.1
Removal of mobile home from state--Refund of tax on pro rata basis.
10-9-11
Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
10-9-12
Pecuniary penalty for delay in payment of tax.
10-9-13
Lien of tax on mobile home--Collection of delinquent tax.
10-9-13.1
Time for collection of delinquent tax--Notification and publication--Distress warrant.
10-9-14
Distribution of taxes collected.
10-9-15
Payment under protest and appeal to board of equalization.
10-9-15.1
Collection of taxes on mobile homes removed from county.