10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.
The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in ยง10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month.
Source: SL 1982, ch 90.
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.