No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).
S.D. Codified Laws § 10-21-39
No taxes due on manufactured home in dealer's inventory
Source: SL 1999, ch 45, § 8; SDCL 10-6-73.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.