This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in § 10-9-10, the statutory remedies for the collection of delinquent taxes shall be applicable.
S.D. Codified Laws § 10-9-13
Lien of tax on mobile home--Collection of delinquent tax
Applied in 1 court decision — leading case First Federal Savings Bank v. Trolinger (1989)
Most recently applied in First Federal Savings Bank v. Trolinger (May 1989)
Source: SL 1961, ch 450, § 11; SL 1968, ch 263, § 3; SL 1992, ch 80, § 93.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.