10-9-10. Tax immediately payable--Deferred payment--Action on delinquencies.
On May first, after the tax as computed as prescribed in §10-9-9 has been assessed, one-half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty-first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty-first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§10-9-12, 10-9-13, and 10-9-13.1.
Source: SL 1961, ch 450, §8; SL 1972, ch 57, §2; SL 1985, ch 71, §2; SL 1990, ch 75; SL 1999, ch 46, §1.
Structure South Dakota Codified Laws
Chapter 09 - Assessment Of Mobile Homes
Section 10-9-1 - Mobile home defined.
Section 10-9-2 - Assessment and taxation in lieu of other taxes--Exceptions.
Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid.
Section 10-9-5 - Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
Section 10-9-7 - Valuation of mobile homes.
Section 10-9-8 - Proration of tax on mobile homes taxable for part of year.
Section 10-9-9 - Levy of tax by application of mill rate.
Section 10-9-10 - Tax immediately payable--Deferred payment--Action on delinquencies.
Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis.
Section 10-9-12 - Pecuniary penalty for delay in payment of tax.
Section 10-9-13 - Lien of tax on mobile home--Collection of delinquent tax.
Section 10-9-14 - Distribution of taxes collected.
Section 10-9-15 - Payment under protest and appeal to board of equalization.
Section 10-9-15.1 - Collection of taxes on mobile homes removed from county.