Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1. This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1.
S.D. Codified Laws § 10-4-2.4
Manufactured homes and mobile homes as real property
Applied in 1 court decision — leading case Rushmore Shadows, LLC v. Pennington County Board of Equalization (2013)
Most recently applied in Rushmore Shadows, LLC v. Pennington County Board of Equalization (October 2013)
Source: SL 1997, ch 52, § 1; SL 1998, ch 49, § 1; SL 1999, ch 83, §§ 2, 4, 7, 10; SL 2015, ch 61, § 1; SL 2025, ch 44, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.