If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.
S.D. Codified Laws § 10-21-36
Manufactured home on site for certain short time period exempt from taxes
Source: SL 1999, ch 45, § 1; SDCL 10-6-70.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.