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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 09 - Assessment Of Mobile Homes
§ 10-9-13 Lien of tax on mobile home--Collection of delinquent tax.
Universal Citation: SD Codified L § 10-9-13 (2017)
10-9-13. Lien of tax on mobile home--Collection of delinquent tax. 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.
Source: SL 1961, ch 450, § 11; SL 1968, ch 263, § 3; SL 1992, ch 80, § 93.
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