10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title.
Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred or license plate issued other than on a new mobile home registration until the taxes under §10-9-3 are paid. No transfer of title may be completed unless the mobile home is registered as provided in §10-9-3.
Source: SL 1968, ch 263, §2; SL 1972, ch 57, §1; SL 1974, ch 93; SL 1976, ch 90; SL 2018, ch 59, §4.
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.