There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-21 Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.
SD Codified L § 10-4-21 (through 2011) What's This?
10-4-2.1. Improvements on leased sites taxed as real property--Collection of delinquent taxes. 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.
Source: SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.
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