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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 21 - Payment And Receipt Of Property Taxes
§ 10-21-38 Manufactured home assessed as real property--Current taxes to be paid in full prior to transfer.
Universal Citation: SD Codified L § 10-21-38 (2017)
10-21-38. Manufactured home assessed as real property--Current taxes to be paid in full prior to transfer. If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move, sell, transfer, or reassign the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid.
Source: SL 1999, ch 45, ยง 3; SDCL 10-6-72.
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