South Dakota Codified Laws
Chapter 09 - Assessment Of Mobile Homes
Section 10-9-3 - Annual listing of mobile home with county director--Information and copy of title furnished.

10-9-3. Annual listing of mobile home with county director--Information and copy of title furnished.
The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also provide the director of equalization a copy of the valid title to the mobile home if not previously provided. The listing shall be on a form prescribed by the secretary of revenue and provided by the director of equalization and a copy thereof shall be furnished to the county auditor. The applicant shall state, under oath, his name; address; location of mobile home; manufacturer's name; or make of trailer; model; serial number; width; length; weight; and shall also furnish the name and number of the school district, or municipality and the county in which the mobile home is parked or occupied.

Source: SL 1961, ch 450, §3; SL 1965, ch 294, §2; SL 1979, ch 66, §2; SL 1980, ch 76; 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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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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 - Annual listing of mobile home with county director--Information and copy of title furnished.

Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid.

Section 10-9-3.2 - Affidavit of taxes paid and registration of mobile home required for transfer of title.

Section 10-9-4 - Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.

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 10-9-11 - Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.

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 10-9-13.1 - Time for collection of delinquent tax--Notification and publication--Distress warrant.

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.