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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 09 - Assessment Of Mobile Homes
§ 10-9-2 Assessment and taxation in lieu of other taxes--Exceptions.
Universal Citation: SD Codified L § 10-9-2 (2017)
10-9-2. Assessment and taxation in lieu of other taxes--Exceptions. All mobile homes, as defined in § 10-9-1, shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.
Source: SL 1961, ch 450, § 2; SL 1974, ch 92, § 1; SL 1979, ch 18, § 2; SL 1980, ch 75, § 1.
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