10-9-13.1. Time for collection of delinquent tax--Notification and publication--Distress warrant.
The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty-five days prior to the issuance of the distress warrant.
Source: SL 1968, ch 263, §4; SL 2000, ch 47, §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.