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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 09 - Assessment Of Mobile Homes
§ 10-9-15.1 Collection of taxes on mobile homes removed from county.
Universal Citation: SD Codified L § 10-9-15.1 (2017)
10-9-15.1. Collection of taxes on mobile homes removed from county. The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county.
Source: SL 1992, ch 80, ยง 95.
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