There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 21 JUDICIAL REMEDIES
Chapter 54. Foreclosure Of Personal Property Liens And Pledges By Advertisement
§21-54-19 Abatement of taxes owed on abandoned mobile home or manufactured home.
SD Codified L § 21-54-19 (through 2011) What's This?
21-54-19. Abatement of taxes owed on abandoned mobile home or manufactured home. The county treasurer shall deliver the affidavit filed pursuant to § 21-54-18 to the board of county commissioners after issuance of the permit. Upon receipt of the affidavit, the board of county commissioners shall abate any taxes owed on the mobile home or manufactured home.
Source: SL 2007, ch 140, § 5.
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