There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 09 - Assessment Of Mobile Homes
§ 10-9-5 Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Universal Citation: SD Codified L § 10-9-5 (2017)
10-9-5. Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment. Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment.
Source: SL 1961, ch 450, § 13; SL 1970, ch 69; SL 1982, ch 86, § 10.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
