Chapter
ASSESSMENT OF MOBILE HOMES
- S.D. Codified Laws § 10-9-1— Mobile home defined
- S.D. Codified Laws § 10-9-2— Assessment and taxation in lieu of other taxes--Exceptions
- S.D. Codified Laws § 10-9-3— Annual listing of mobile home with county director--Information and copy of title furnished
- S.D. Codified Laws § 10-9-3.1— Listing of mobile home on sale by dealer--Notation of taxes paid
- S.D. Codified Laws § 10-9-3.2— Affidavit of taxes paid and registration of mobile home required for transfer of title
- S.D. Codified Laws § 10-9-4— Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant
- S.D. Codified Laws § 10-9-5— Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment
- S.D. Codified Laws § 10-9-6— 10-9-6. Repealed by SL 2011, ch 52, § 1
- S.D. Codified Laws § 10-9-7— Valuation of mobile homes
- S.D. Codified Laws § 10-9-8— Proration of tax on mobile homes taxable for part of year
- S.D. Codified Laws § 10-9-9— Levy of tax by application of mill rate
- S.D. Codified Laws § 10-9-10— Tax immediately payable--Deferred payment--Action on delinquencies
- S.D. Codified Laws § 10-9-10.1— Removal of mobile home from state--Refund of tax on pro rata basis
- S.D. Codified Laws § 10-9-11— Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense
- S.D. Codified Laws § 10-9-12— Pecuniary penalty for delay in payment of tax
- S.D. Codified Laws § 10-9-13— Lien of tax on mobile home--Collection of delinquent tax
- S.D. Codified Laws § 10-9-13.1— Time for collection of delinquent tax--Notification and publication--Distress warrant
- S.D. Codified Laws § 10-9-14— Distribution of taxes collected
- S.D. Codified Laws § 10-9-15— Payment under protest and appeal to board of equalization
- S.D. Codified Laws § 10-9-15.1— Collection of taxes on mobile homes removed from county