Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22.
S.D. Codified Laws § 10-4-2.1
Improvements on leased sites taxed as real property--Collection of delinquent taxes
Applied in 2 court decisions — leading case Tax Appeal of Logan and Associates v. Butte County (1983)
Most recently applied in PICKEREL LAKE v. DAY COUNTY, SOUTH DAKOTA (December 2020)
Source: SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.