South Dakota 09 — Assessment Of Mobile Homes
- 10-9-1 — "Mobile home" defined.
- 10-9-2 — Assessment and taxation in lieu of other taxes--Exceptions.
- 10-9-3 — Annual listing of mobile home with county director--Information and copy of titlefurnished.
- 10-9-3.1 — Listing of mobile home on sale by dealer--Notation of taxes paid.
- 10-9-3.2 — Affidavit of taxes paid and registration of mobile home required for transfer of title.
- 10-9-4 — Period of exemption of mobile home bearing foreign license plate--Listing onacceptance of employment by occupant.
- 10-9-5 — Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
- 10-9-6 — Assistance to county director in locating unregistered mobile homes.
- 10-9-7 — Valuation of mobile homes.
- 10-9-8 — Proration of tax on mobile homes taxable for part of year.
- 10-9-9 — Levy of tax by application of mill rate.
- 10-9-10 — Tax immediately payable--Deferred payment--Action on delinquencies.
- 10-9-10.1 — Removal of mobile home from state--Refund of tax on pro rata basis.
- 10-9-11 — Decalcomania issued to taxpayer--Display on mobile home--Failure to display,alteration and wrongful use as petty offense.
- 10-9-12 — Pecuniary penalty for delay in payment of tax.
- 10-9-13 — Lien of tax on mobile home--Collection of delinquent tax.
- 10-9-13.1 — Time for collection of delinquent tax--Notification and publication--Distress warrant.
- 10-9-14 — Distribution of taxes collected.
- 10-9-15 — Payment under protest and appeal to board of equalization.
- 10-9-15.1 — Collection of taxes on mobile homes removed from county.