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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 09 - Assessment Of Mobile Homes
§ 10-9-7 Valuation of mobile homes.
Universal Citation: SD Codified L § 10-9-7 (2017)
10-9-7. Valuation of mobile homes. All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue.
Source: SL 1961, ch 450, § 6; SL 1965, ch 294, § 3; SL 1992, ch 81; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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